Duke  University  Libraries 


D03209632P 


i.ct  to   Amend   tin-  Lan« 
iting  totiae  Tax  in  Kind. 

(Congress  of  tho  Confederate  States 
Lmerica  do  enact,  Thar  the  nut 
Fed  seventeenth  February,  eighteen 
hundred  and  sixty-four,  entitled  "  an  net. 
to  amend  an  act  eutitled  au  act  to  i  .y 
taxesafor  the  common  defense  and  carry 
Government  of  the  Confederate 
approved,  April  twenty-fourth. 
en  hundred  and  Bixty-three,"  he  nnd 
ae  is  hereby  amended  as  follows  : 
Ithe  word  "  wool  "  in  the  first  provi- 
[the  fourth  paragraph,  section  ten, 
>rds  "  in  the  aggregate  "  shall  he  in- 
;  and  in  the  Bame  articl  •  nnd  see- 
the word  "eight  "  shall  be  substitu- 
ted for  the  word  "  five,"  so  as  to  read: 
Provided,  That  post  quartermasters  shall 
direct  such  delivery  to  be  made  at  any 
time  within  eight  months  alter  the  date 
of  said  estin 

Seo.  2.  In  all   cases  where  crop-;,  sub- 
ject  to  a   tax  in  kind,  have  been  or  may 
be  destroyed  in  whole  or  in  pnrt  by  fire  or 
any  other  accidental   caase,  or  by  the  ene- 
my, if  before  assessment,  I  shall 
regard  the  part  of  the  cropuol  rl  si 
as  all  that  was  produced  bj  tl            if  ;  if 
after  assessment,  and   the   detract  in 
satisfactorily  proven,  ih  i  post  <.  i 
ter  shall  also  regard    the    pjru 
crop,  not  destroyed,  as  all  that  was  . 
duced  ;    and  th<*    pi  ool  reli 
dncer  shall  entitle  the  quartern)  i  te     in  i 
credit  on  his  return  lor  the  pruportj  thin 
Lost . 

Ski;.  .'5.  Incases  nhvc    til-   i  i  i  ■ :  i  • .  y  of 
corn,  reserved  from  the  tux  in  I 
sufficient  to  supply  t'v 
producer  without  any  default   on  his  part, 
upon  satisfactory  evidi 
Secretary  of  War  is  authoriz  d 
the  money  value  to  be  paid 
the  extent  thus  required. 

Sec  4.  The  law  imposing  a  I  ix 
the  assessed  value  of  p 
so  coustrucd  as  to  impose  a  tax 
products  of  gardens  iutendei 
of  the  family  of  the  owner,  nor     •  • 
raised  for  domestic  use  and  no)  \  u 

Sec  5.  That  the  account  of  s 
ed  hogs  required   by  the   G 
said  act,  shall  be  rendered  on  or  abou 
first  d\y  of   March,  eighteen  hundred 
sixty-five  and  eighteen  hundred  and  sixty- 
six,  for  each  year  preceding  said  date. 

Approved.  June  1 0,  1864. 

Nov.  II,  6  4.  nlii-U. 


it  %rt  to  antenb  %  fe  Jains. 


^V%\  •£  *X  *  AJ>X   -»«* v.^ 


xszy 


AN  ACT 

TO^AMEND  THE   T  AJLJjAW S  . 


That  the  first,  second,  and  third  sections  of  the  act  to  levy  addi- 
tional taxes  for  the  common  defence  and  support  of  the  Govern- 
ment, approved  seventeenth  of  February,  eighteen  hundred  and 
sixty-four,  be  amended  and  re-enacted,  so  as  to  read  as  follows, 
to  wit :  # 

Sec.  1.  That  in  addition  to  the  taxes  levied  by  the  "act  to  lay 
taxes  for  the  common  defence,  and  to  carry  on  the  Government  of 
the  Confederate  Spates,"  approved  April  24,  1863,  there  shall  bo 
levied,  from  the  17th  day  of  Februaryj  1864,  on  the  subjects  of 
taxation  hereinafter  mentioned,  and  collected  from  every  person, 
copartnership,  association  or  corporation,  liable  therefor,  taxes  as 
follows,  to  wit : 

I.  Upon  the  value  of  all  property,  real,  personal  and  mixed,  of 
erory  kind  and  description,  not  hereinafter  exempted  or  taxed  at 
a  different  rate,  five  per  cent. :  Provided,  That  from  the  tax  on  the 
value  of  property  employed  in  agriculture  shall  be  deducted  the 
value  of  the  tax  in  kind  derived  therefrom  during  the  same  year, 
as  assessed  under  the  law  imposing  it,  and  delivered  to  the  Gov- 
ernment, whether  delivered  during  the  year  or  afterwards,  including 
the  bacon,  deliverable  after,  and  not  prior  to,  the  assessment  of 
the  tax  on  property  employed  in  agriculture,  as  aforesaid;  and 
the  collection  of  the  tax  on  such  property  shall  be  suspended  after 
assessment,  under  the  order  of  the  Secretary  of  the  Treasury, 
until  the  value  of  the  tithe  to  be  deducted  can  be  ascertained,  and 
when  so  ascertained,  it  shall  be  the  duty  of  the  post  quartermas- 
ter to  certify,  and  of  the  district  collector  to  deduct,  the  value  of 
such  tithe,  and  any  balance  found  due  may  be  paid  in  bonds  and 
certificates  therefor,  authorized  by  the  "  Act  to  reduce  the  cur- 
rency and  to  autherize  a  new  issue  of  notes  and  bonds,"  in  like 
manner  as  other  taxes,  payable  during  the  year:  Provided,  That 
no  credit  shall, be  allowed  beyond  five  per  cent. 

II.  On  the  value  of  gold  and  silver  ware  and  plate,  jewels,  jew- 
elry and  watches,  ten  per  cent. 

III.  The  value  of  property  taxed  under  this  section  shall  be  as- 
sessed on  the  basis  of  the  market  value  of  the  same,  or  similar 
property  in  the  neighborhood  where  assessed,  in  the  year  eighteen 


hundred  and  sixty,  except  in  cases  where  lands,  slaves,  cotton  and 
tobacco  have  been  purchased  since  the  1st  day  of  January,  18G2, 
in  which  case  the  said  lands,  slaves,  cotton  and  tobacco  so  pur- 
chased shall  be  assessed  at  the  price  actually  paid  for  the  same  by 
the  owner:  PrQ^irj^j^.^.  land^qfchased  by  refuses,  and  held 
and  occupied  ^^fflrolPorSthetrwlnSui^PW^ rV^M^e,  shall  be 
assessed  according  to  its  market  value  in  the  year  18C0.  • 

Sec.  2.  That  section  second  of  an  act  entitled  "  An  act  to  levy 
additional  taxes  for  the  common  defence  and  support  of  the  Gov- 
ernment/' approved  17th  February,  1864,  be,  and  the  same  is 
hereby  repealed  ;  and  it  is  hereby  declared,  that  all  the  property 
and  assets  of  corporations,  associations  awl  joint  stock  companies, 
of  every  description,  whether  incorporated  or  not,  shall  be  assessed 
and  taxed  in  the  same  manner,  and  to  the  same  extent,  as  the  pro- 
perty  and  assets  of  individuals  ;  the  tax  on  such*  property  and  as- 
sets to  be  assessed  against,  and  paid  by,  such  corporations,  associ- 
ations and  joint  stock  companies :  Provided.  That  no  bank  or 
banking  company 'shall  be  liable  to  pay  a  tax  upon  deposits  of 
money  to  the  credit  of,  and  subject  to  the  checks  of  others.  Pro- 
vided further,  That  the  stock,  shares  or  interests,  representing  pro- 
perty or  assets  in  corporations  or  joint  stock  companies,  or  ;-ssocia- 
tions,  shall  not  be  assessed  or  taxed.  And  provided  further,' 'That 
all  property  within  the  enemy's  lines  be,  and  the  same  is  hereby 
exempted  from  all  taxation  so  long  as  it  remains  in  the  enemy's 
lines. 

Sec.  3.  That  paragraph  one  of  section  three  of  an  act  entitled 
"An  act  to  levy  additional  taxes  for  the  common  defence  and  sup- 
port of  the  Government,"  approved  17th  February,  18G4,  be,  and 
the  same  is  hereby  amended  and  re-enacted,  so  as  to  read  as  fol- 
lows; Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold 
or  silver  bullion,  moneys  held  abroad,  or  bills  of  exchange  drawn 
therefor,  promissory  notes,  rights,  credits  and  securities,  payable 
in  foreign  countries,  five  per  cent.,  to  be  paid  in  specie,  or  Con- 
federate Treasury  notes  at  their  value,  as  compared  with  specie  at 
the  time  the  tax  is  payable ;  the  relative  value  oi  specie  and  Con- 
federate Treasury  notes,  for  the  purpose  of  payment  under  this 
act,  to  be  fixed  by  regulations  to  be  prescribed  by  the  Commis- 
sioner of  ■  Taxes,  under  the  direction  of  the  Secretary  of  the 
Treasury. 

Sec.  4.  That  section  sixteen  of  the  "  Act  to  amend  an  act  en- 
titled 'An  act  to  lay  taxes  for  the  common  defence  and  carry  on 
the  Government  of  the  Confederate  States,'  approved  17th  Febru- 


ary,  1864,"  be,  and  the  same  is  hereby  amended,  so  as  to  read  as 
follows : 

I.  The  income,  property  and  money,  other  than  Confederate 
Treasury  notes,  of  hospitals,  asylums,  churches,  schools,  colleges 
and  other  charitable  institutions,  shall  be  exempted  fr<Jm  taxation 
under  the  provisions  of- this  act,  or  any  •ther  law.  The  property 
of  companies  formed  under  the  act  entitled  "  An  act  to  establish  a 
volunteer  navy,"  shall  be  exempt  from  taxation,  except  on  the 
income. 

II.  That  paragraph  six,  section  seven,  of  the  same  act,  be  and 
the  same  is  hereby  amended,  by  adding  thereto  as  follows  : 

"If  any  person  shall  fail  to  make  duo  return,  as  required  by 
said  section,  of  the  income  6r  profits  taxed  under  any  law  of  Con- 
gress, or  in  case  of  disagreement  with  the  assessor,  to  submit  the 
same  to  referees,  as  provided  by  law,  or  shall  fail  or  refuse  to  pay 
the  tax  thereon,  within  such  time  as  shall  be  prescribed  by  public 
notice,  by  the  district  collector,  under  the  direction  of  the  Com- 
missioner of  Taxes,  such  person  shall  be  deemed  and  held  to  be 
in  default :  Provided,  That  such  person  shall  not  be  deemed  and 
held  to  be  in  default,  who  may  fail,  or  has  failed  to  make  pay- 
ment, or  due  returns,  in  consequence  of  the  presence  or  interfes- 
ence  of  the  enemy,  or  the  absence  or  neglect  of  the  officers  charged 
with  the  assessment  and  collecciun  of  taxes." 

Sec.  5.  That  this  act  shall  "not  be  so  construed  as  to  subject  to 
taxation,  corn,  bacon  and  other  agricultural  products,  which  were 
produced  in  the  year  1803,  and  in  the  possession  of  the  producer 
on  the  17th  of  February,  1804,  and  necessary  for  the  support  of 
himself  and  family  during  the  present  year,  and  from  or  on  which 
taxes  in  kind  have  been  deducted  and  delivered  or  paid. 

Sec.  6.  That  section  four,  paragraphs  one  and  two,  of  the  act 
approved  February  17,  1804,  entitled  "An  act  to  levy  additional 
taxes  for  the  common  defence  and  support  of  the  Government,"  be 
so  amended  as  to  levy  an  additional  tax  of  thirty  per  cent,  upon 
the  amount  of  all  profits  made  by  selling  the  articles  mentioned  in 
the  said  paragraphs,  between  the  17th  day  of  February,  1804,  and 
the  first  day  of  July  next,  which  additional  tax  shall  be  collected 
under  said  act. 

Sec.  7.  T&at  on  all  Treasury  note3  of  the  old  issue,  of  the  de- 
nomination of  five  dollars,  not  exchanged  for  the  new  issue  prior 
to  the  1st  day  of  January,  13G5,  and  which  may  remain  outstand- 
ing on  that  day,  a  tax  of  one  hundred  per  •eent.  is  hereby  im- 
posed. 

Sec.  8.  That  section  seven  of  an  act  entitled  "  An  act  to  levy 


additional  taxes  for  the  common  defence  and  support  of  the  Gov- 
ernment,." approved  17th  February,  18G4,  be,  and  the  same  is 
hereby  repealed,  and  the  following  inserted  in  Men  thereof: 

I.  That  the  tirst  section  of  the  "  Act  to  lay  taxes  for  the  com- 
mon defence  and  to  carry  on  the  Government  of  the  Confederate 
States,,'  approved'  24th  April,  1803,  is  suspended  for  the  vear 
1864. 

II.  In  all  cases  where  a  tax  is  levied  on  income  derived  from 
property,  real,  personal  and  mixed  of  every  description,  on  the 
amount  or  value  of  which  an  ad  valorem  tax  is  laid,  the  ad  valorem 
tax  shall  be  deducted  from  the  income  tax  ;  Provided,  That  in  no 
case  shall  less  be  paid  than  the  ad  valorem  tax. 

III.  In  the.  assessment  of  income  derived  from  manufacturing 
or  mining,  there  shall  be  deducted  from  the  gross  income  or  profits, 
the  necessary  annual  repairs,  not  exceeding  ten  per  cent,  on  the 
amount  of  the  income  derived  therefrom.  And,  in  addition  to  the 
deductions  now  allowed  by  law  in  the  assessment  of  incomes  de- 
rived from  any  source,  the  following  shall  be  m«de,  namely  :  The 
Confederate  taxes  actually  paid  by  the  owner  on  sales  made  by 
him,  and  the  commissions  actually  paid  by  the  consignor  or  ship- 
per for  selling,  and  in  the  production  or  manufacture  of  pig  metal, 
or  other  iron,  the  cost  of  fuel. 

Sec.  9.  That  all  citizens  of  any  one  of  the  Confederate  States, 
temporarily  residing  in  another  State,  shall  be  liable  to  be  assessed 
and  taxed  in  the  State  or  district  in  which  he  may  temporarily 
reside,  and  it  shall  be  the  duty  of  all  such  who  have  not  hereto- 
fore made  return  of  their  taxable  property  to  the  district  assessor 
where  they  may  temporarily  reside,  within  thirty  days  after,  the 
passage  of  tbi3  act,  to  make  such. return,  and  any  one  liable  to  be 
assessed  and  taxed  as  aforesaid  who  shalkfail  or  refuse,  Avithin  the 
said  period  of  thirty  days,  to  make  such  return,  shall  be  liable  to 
all  the  pains  and  penalties  imposed  by  the  laws  of  the  Confederate 
States  in  such  case. 

Approved  June  14,  1864." 

"A  true  copy. 

• '  JAMES  M.  MATTHEWS, 

Law  Cl'k  Dep.  Jus. 


AN  ACT 

A.SE       IE   PAY  01 


TO   RAISE  MONEY  TO  INCREASE.  I  PAY  Q.F 

SOLDIERS 


The  Congress  of  the  Confederate  States  of  America  do  enact. 
That  upon' all  subjects  of  taxation  under  existing  tax  laws  thero 
shall  be  assessed  and  levied  a  tax  equal  to  one-fifth  of  the  amount 
of  the  present  tax  on  the  same  subjects  lor  the  year  eighteen  hun- 
dred and  sixtyfour,  which  tax  shall  be  payable  only  in  Confede- 
rate.Treasury  notes  of  the  new  issue,  and  shall  be  collected  at  the 
same  times  with  the  other  taxes  on  the  same  subjects,  under  the 
laws  now  in  force. 

Sec.  2.  The  money  arising  from  the  tax  hereby  imposed  shall 
be  appropriated,  first  to  the  payment  of  the  increased  compensa- 
tion of  the  soldiers  under  the^ct  passed  at  the  present  session. 

Approved  June  10,  18G4. 

A  true  copy. 

JAMES  M.  MATTHEWS, 

Law  CVk  Dep.  Jus. 

AN  ACT 

TO  AMEND  AN  ACT  ENTITLED  "  AN  ACT  FOR  THE  RE- 
LIEF  OF  TAX  PAYERS  IN  CERTAIN  CASES,"  APPROVED 
FEBRUARY  THIRTEENTH,  EIGHTEEN  HUNDRED  AND 
SIXTY-FOUR.        .     ^Z*e^+~m,  4&*  SfS^ 

The  Congress  of  the  Confederate  States  of  America  do  enact, 
That  whenever  slaves  shall  have  been  assessed,  but  between  the 
timo  of  the  assessment  and  the  time  fixed  by  law  for  the  pay- 
ment of  the  tax  thereon,  such  slaves  shall  be  lost  to  the  owner,  by 
the  act  of  the  enemy,  the  said  tax  may  be  remitted  in  the  manner 
pointed  out  by  the  second  section  of  the  act  entitled  "  An  act  for 
the  relief  of  tax  payers  in  certain  cases/'  approved  February  thir- 
teenth, oighteen  hundred  and  sixty-four.       f"f*-r, .  ^-^V^  f  ,^  •  /^« 

Approved  Juris  10th,  1894.  '  '         ' 


$y  .*$s  **>^^y 


4^  w  .<$s.  *►<•>-*  sN 


,^\     •     »     /^k    »>-       *-•._-       .r^*\ 


SYNOPSIS  OF  DECISIONS 


THK  CONFEDERATE  TAX  LAW. 


ITliUSHrtD   RY    AITHOIUTY  OK   SECRETARY  OF  TREASURY 


I 


ACCOUNTS. — Open  book  accounts  arc   to   be  taxed,  according  to 
their    true    value,  an    1st  of  July,  that    yaltfe  to  be   ascertained   by 
the  Assessor  in  the  best  manner  practicable,  under  the  circumsl 
of  each  case,  by  the  oath  of  the  tax-payer,  and  any  other   available 
evidence. 

APOTHECARIES  may  pell  all  such  articles  as  are  usually  sold  by 
that,  class  of  dealers,  without  ]  iitional  specific  tax.  that  is, 

perfumes,  soaps,  brushes,  com''  . 

ARMY  SUTTLERS  are  liable  to  the  taxes  imposed  on  peddlers. 

ARTICLES  TAXED  BY   ;  >N  ONE.— If  any  of  the  arti- 

cles taxed  by  section  first  of  the  tax  act,  are  sold  by  any  person  or 
firm,  whose  biisim  fd  to  be  registered  by  section  five,  "the 

proceeds  of  such  sales  will  be  subject  to  the  same  tax  as  that  imposed 
upon  the  sales  of  other  articles  by  the  same  .establishment ;  that  is. 
the  payment  of  the  ad  valorem  tax  of  8  per  cent,  upon  such  articles 
does  not  exempt  the  proceeds  of  their  sale  afterwards  from  the  tax  of 
'i  I  -2  per  cent,  under  section  five. 

ASSESSORS  are  not  bound  by  the  Standard  of  valuation  fixed 
upon  property  by  commissioners  under  the  impressment  laws  ;  Asses- 
sors may  be  recommended,  but  cannot  be  appointed  by  District  Col- 
lectors, as  the  power  to  appoint  such  is  confined  to   State   Collectors. 

AUCTIONEERS. — Any  person  whose  business  it  is  to  offer  prop- 
erty for  sale  to  the  highest  and  best  bidder  at  public  outcry,  is  ap 
auctioneer  within  the  meaning  of  the  act,  whether  a  neighborhood 


% 

crier  in  the  country,  or  a  regular  auctioneer  in  the  city.  But  any 
person  not  registered  as  an  auctioneer  may  cry  the  official  sales  of 
executive  officers,  personal  representatives,  «fcc,  without  being  subject 
to  the  taxes  on  auctioneers.  If  an  auctioneer  "  purchases,  rents, 
hires,  or  sells  real  estate  or  negroes"  privately,  he  will  be  chargeable 
with  an  additional  specific  tax  as  a  commercial  broker.  A  commission 
merchant  cannot  exercise  the  privilege  of  an  auctioneer  without  sepa- 
rate registration  and  tax  as  such ;  auctioneers  are  not  liable  to  pay 
upon  sales  made  for  a  dealer  who  is  registered  and  taxed  and  at  the 
place  of  business  of  such  dealer,  with  the  foregoing  exceptions,  and 
the  exception  in  case  of  the  sale  of  stocks,  &c,  they  are  required  to 
pay  a  tax  of  2  1-2  per  cent,  on  all  sales  made.  Where  auctioneers, 
in  ignorance  of  the  law,  have  failed  to  retain  the  taxes  upon  sales, 
thereby  losing  the  amount,  the  Secretary  of  the  Treasury  has  no 
authority,  under  the  law,  to  remit  any  portion  of  such  tax,  and  in 
such  cases  Congress  is  the  only  power  that  can  grant  relief.  Gov- 
ernment officers  selling  at  auction  damaged  corn,  or  other  government 
property,  will  not  be  liable  to  the  tax  imposed  on  auctioneers,  nor  will 
the  person  who  cries  the  sales  for  such  officer  be  responsible,  because 
they  are  sales  made  by  executive  officers,  and  specially  exempted  under 
paragraph  two,  section  five,  tax  act.  The  sales  of  land  sold  by  an 
auctioneer  for  the  commissioner  of  a  circuit  court  are  not  subject  to  the 
tax  of  2  1-2  percent.  Tobacco  inspectors  who  sell  tobacco  for  farmers 
and  others  at  public  outcry,  are  decided  to  be  auctioneers  under  the 
act,  and  will  be  registered  and  taxed  accordingly. 

BACON  AND  LARD  are  not  agricultural  products  within  Ihe 
meaning  of  section  one,  tax  act,  and  are  not  subject  to  the  ad  valorem 
tax  of  8  per  cent. 

BAKER. — A  baker  having  more  than  one  place  of  conducting  the 
business,  will  be  required  to  pay  a  specific  tax  for  each,  so  with  other 
businesses  under  section  five,  where  the  privilege  is  not  conferred  of 
transacting  the  business  without  regard  to  the  place  where  it  is  con- 
ducted. Bakers  can  only  sell  the  products  of  their  bakery  under  that 
registration.  If  they  sell  other  articles  they  must  pay  the  specific 
tax  on  dealers,  and  the  per  centage  on  sales.  The  per  centage  on 
sales  of  bread,  cakes,  &c,  being  one  per  cent.,  it  would  be  unjust  to 
other  dealers  to  allow  bakers  to  sell  other  articles  than  their  own 
products  under  a  baker's  registration  only. 

BANKS. — The  exception  in  paragraph  one,  section  five,  tax  act, 
in  favor  of  banks  authorized  to  issue  notes  of  circulation,  includes 
their  agencies.  The  agent  does  not  come  within  the  definition  of 
"bankers,"  unless  he  does  business  on  his  own  account,  and  is  not 
subject  to  the  specific  tax  of  $500.  Banks  are  required  to  pay  tax- 
on  all  their  own  moneys  held  on  1st  of  July,  as  well  as  upon  general 
deposits  that  go  into  the  cash  balance,  and  are  paid  out,  loaned,  or 
used  as  other  money  by  the  banks.  They  will  also  be  required,  under 
section  fifteen  of  the  tax  act,  to  return  and  pay  the  tax  on  special 
deposits  also,  unless  the  depositors  themselves  have  made  due  return 
thereof.  , 

BANKERS. — An  insurance  company  in  receiving  and  paying  out 


I 


3 

the  revenues  of  a  State  university,  is  regarded  merely  as  a  disbursing 
ac ent,  and  not  as  a  banker,  and  is,  therefore,  not  subject  to  the  tax 
on  bankers. 

BONDS. — The  interest  on  Confederate  bonds  is  taxable  as  income 
under  section  eight,  act  24th  April,  1863,  (see  "credits.")  The 
guaranty  of  a  State  Legislature  that  the  bonds  of  the  State  shall  not 
be  taxable  for  any  purpose  whatever,  is  binding  upon  the  State,  but 
not  upon  the  Confederate  States,  otherwise  a  State  Legislature  might 
exempt  every  other  taxable  object,  and  thus  defeat  the  object  of  the 
tax  law  entirely.  A  surety  to  a  tax  collector's  bond  cannot  be  relieved 
of  his  suretyship  by  application  to  the  Secretary  of  the  Treasury. 
The  bond  is  a  contract  between  the  government  and  the  parties  signing 
it,  and  is  binding  upon  the  obligors  until  the  conditions  of  the  obliga- 
tion are  performed. 

BUTCHERS. — If  a  butcher  carries  on  the  business  of  a  cattle 
broker  he  shall  register  as  such,  and  pay  the  taxes  imposed  on  cattle 
brokers.  The  two  are  separate  and  distinct,  and  cannot  be  conducted 
under  the  same  registration.  The  one  is  "  to  butcher  and  sell,"  the 
specific  tax  being  !$50,  and  tax  on  sales  one  per  cent,  while  in  the 
other  case  the  tax  on  sales  is  2  1-2  per  cent.  A  farmer  who  may  kill 
and  sell  the  flesh  of  one,  two,  or  three  beeves,  or  who  may  kill  and 
sell  one  occasionally,  and  who  docs  not  follow  the  business  of  offering 
the  flesh  for  sale  in  open  market  or  elsewhere  regularly,  is  not  a 
butcher  within  the  meaning  of  the  act.  Yet  he  will  be  required  to 
pay  a  tax  on  the  income  derived  from  such  sales  under  section  twelve, 
tax  act. 

CATTLE. — By  section  twelve,  the  value  of  all  neat  cattle,  horses, 
mules  and  asses  not  used  in  cultivation,  is  taxed  one  per  cent,  to  be 
returned  on '1st  November,  and  tax  paid  on  1st  January  next.  The 
term  "  neat  cattle"  as  used  in  section  twelve,  means  all  domestic 
animals  of  the  bovine  kind,  and  includes  milch  cows,  calves,  &c. 

CATTLE  BROKER. — A  farmer  who  buys  lean  cattle  and  fattens 
them  for  sale,  is  not  a  cattle  broker,  but  will  be  taxed  upon  the  income 
derived  from  the  sale  of  such  cattle  under  section  twelve. 

COMMISSION  MERCHANTS  and  others  taxable  under  section 
five.  The  specific  tax  is  for  the  year  ending  31st  December,  1863, 
and  the  liability  to  pay  the  per  centum  on  gross  sales  or  profits 
attaches  from  and  includes  the  24th  April,  1863,  the  date  of  the  act. 
A  person  registered  and  taxed  as  a  commission  merchant  can  exercise 
the  privilege  of  a  wholesale  dealer. 

COTTON. — All  cotton  held  or  owned  on  1st  July,  is  taxable  at  the 
rate  of  8  per  cent,  on  its  value,  except  cotton  owned  by  the  govern- 
ment. If  cotton  or  other  property  become  liable  to  taxation,  and  was 
afterwards  taken  away  by  the  enemy  or  destroyed,  this  does  not  relieve 
the  owner  or  holder  from  payment  of  the  tax.  Nor  would  its  loss  or 
destruction  in  any  other  way  relieve  him  from  the  tax  after  it  had 
once  attached.  No  value  is  fixed  on  cotton  by  the  department,  it  is 
the  duty  of  the  person  holding  the  cotton,  when  he  makes  return  to 
return  it  at  its  true  value,  according  to  quality,  and  the  locality  in 
which  it  may  be  situated.     If  too  low  a  valuation  should  thus  be  placed 


upon  it,  in  the  estimation  of  the  Assessor,  it  will  be  the  duty  of  that 
officer  in  each  particular  tax  district,  to  place  such  value  upon  it  as 
the  same  quality  of  cotton  would  command  in  that  market  under 
ordinary  circumstances  of  sale,  that  is,  under  circumstances  of  vol- 
untary and  unforced  sale.  The  same  rule  will  apply  to  the  articles  of 
wool  and  tobacco,  as  well  as  to  every  other  taxable  a'rticle.  Cotton  of 
the  growth  of  any  year  prior  to  1863>  in  the  hands  of  manufacturers 
on  1st  July,  is  liable  to  a  tax  of  8  per  cent.  Manufacturers  selling 
their  own  fabrics  by  the  piece,  and  other  articles,  are  subject  to  be 
taxed  as  wholesale  dealers,  also  to  pay  tax  on  their  income  ;  and  joint 
stock  companies  and  corporations  to  pay  certain  portion  of  annual 
earnings  set  apart  as  dividend  and  reserved  fund,  according  to  the  per 
centum  yielded  on  the  capital  stock. 

Cotton  in  the  Confederate  States,  hypothecated  for  goods  in  Europe, 
is  liable  to  tax  under  section  first.  The  goods  so  obtained,  that  is 
their  gross  sales,  are  also  liable  to  2  1-2  per  cent,  tax  when  sold  in 
the  Confederate  States.  If  first  sold  by  an  auctioneer,  wholesale 
dealer  or  commission  merchant,  the  proceeds  will  be  chargeable  with 
2  1-2  per  cent,  tax,  and  an  additional  2  1-2  per  cent,  tax  will  be  paid 
by  the  next  person  selling,  and  so  on.  until  they  reach  the  consumer. 
The  nett  profits  made  by  each  business  person  or  firm  selling  them 
will  also  be  taxed  as  income  under  section  eight,  if  the  income  of  the 
seller  from  all  taxable  sources  exceeds  $500. 

COTTON  FACTORS  are  commission  merchants  in  contemplation 
of  the  law. 

CREDITS. — Section  one  taxing  credits,  is  to  be  construed  in  con- 
nection with  section  eight,  taxing  incomes.  The  scheme  of  the  law  is 
to  lay  an  alternative  tax  of  one  per  cent,  .on  capital,  or  5,  10,  or  15 
per  cent,  on  incomes.  It  is  not  designed  to  tax  capital  and  again  the 
interest,  and  this  is  the  idea  conveyed  by  the  law  when  speaking  of 
credits  "  upon  which  tho  interest  has  not  been  paid."  All  interest 
received  during  the  year  1863  is  subject  to  income  tax,  and  no  capital 
tax  is,  therefore,  designed  to  be  laid  upon  the  credits  producing  that 
interest.  The  rule  thus  furnished,  it  follows  that  the  one  per  cent, 
tax  is  not  laid  upon  credits  upon  which  the  interest  due  up  to  1st  of 
July  has  been  paid;  but  when  the  interest  has  not  been  paid  the  tax 
falls  upon  the  capital.  "  Value  of  credits"  is  construed  to  mean  the 
principal  and  interest,  if  not  paid,  of  all  solvent  credits,  and  the  esti- 
mated value  of  credits  that  the  holder  will  swear  are  not  worth  the 
principal  and  interest.  "  Credits  employed  in  a  business,  the  income 
of  which  is  taxed  under  the  act,"  are  exempt  from  the  capital  tax  of 
otfe  per  cent.  To  be  entitled  to  exemption,  the  credits  must  form  part 
of,  and  be  exclusively  used  in  carrying  on  the  business,  and  the  money 
derived  from  them  must  also  be  so  exclusively  used  when  collected. 
In  case  of  Confederate  and  State  bonds  and  stocks,  where  the  interest 
is  payable  at  stated  periods,  and  has  been  paid  up  to  the  last  stated 
period  when  it  fell  due,  and  the  1st  July  intervenes  before  the  next 
stated  period  arrives,  the  credit  is  not  taxed  as  capital,  but  the  whole 
interest  during  the  year  must  be  returned  as  income  on  1st  January 
next.     Credits  include  all  unliquidated  demands  and  evidences  of  debt, 


such  as  notes,  bonds,  certificates  of  State,  bank,  railroad  or  other 
stock,  open  accounts  due  and  unpaid,  &c,  which  are  to  be  taxed  as 
capital  according  to  their  true  value  on  July  1st,  1863.  The  exemption 
of  credits  employed  in  a  taxed  business  under  section  first  does  not 
include  money,  bank  notes,  or  other  currency.  .  These  are  not 
exempted.     The  tax  on  capital  and  interest,  as  decided  1  .  are 

alternates.  The  same  rule  will  follow  dividends  and  stock.  When 
the  dividend  is  exempted  by  reason  of  the   capital   stock  paid 

its  tax  through  the  company,  the  individual  stock  is  not  subject  to  the 
tax  on  credits.  But  if  the  company  has  not  paid  the  tax  on  the  divi- 
dend, the  individual  stock  is  subject  to  the  tax  on  credits.  Tlte  tax 
payer  is  not  allowed  to  deduct  his  indebtedness  from  his  credits,  but 
must  return  all  his  taxable  credits  regardless  of  what  he  owes. 

CURRENCY. — All  moneys,  bank  notes  and  other  currency  (  not 
specially  exempted  in  the  tax  act)  on  hand  or  on  deposit  on  1st  July, 
are  taxed  one  per  cent,  no  matter  by  whom  held  or  controlled,  or  from 
what  source  derived.  The  words  "  other  currency  "  as  used  in  section 
first  are  construed  to  include  Confederate  notes  and  all  individual  or 
corporation  notes  issued  for  circulation,  and  generally  received  and 
used  as  currency,  or  a  medium  of  trade,  in  any  community  in  the  Con- 
federate States.  It  is  the  intention  of  section  first  to  tax  all  monies, 
bank  notes,  or  other  currency  on  hand  or  on  deposit  on  1st  day  of 
July,  whether  held  by  bankers,  auctioneers,  merchants,  commi- 
merchants,  farmers,  lawyers  or  doctors,  including  all  other  pej 
iirm3,  companies  or  corporations.  So  with  all  credits  not  exempted 
under  that  section.  Monies  belonging  to  a  State  and  held  by  its  a  rents 
and  officers  on  1st  July,  arc  not  liable  to  the  tax  imposed  on  monies, 
bank  notes,  &c.,  under  section  first,  tax  act. 

DEALERS. — Where  a  mercantile  firm  is  registered  as  y.deal 
under  section  five,  the  whole  firm  pays  only  one  specific  tax,  bei 
the  law  only  requires  one.     But  each  lawyer  of  a  law  fii  the 

specific  tax,  as  also  does  each  partner  of  an  auction  tiring  because  the 
law  declares  in  these  case?,  that  the  specific  tax  shall  be  deemed  a  tax 
on  the  personal  privilege,  and  is  to  be  paid  by  each  individual 
in  the  business,  so  also  with  physicians,  dentists  and  peddlers. 

A  mercantile  firm  or  any  company  of  dealers  will  be  required   to 
pay  the  tax  on  the  joint  income  of  the  partners  derived  J 
nership  business,  and  each  partner,  therefore,  will  not  be  re 
pay  separately.     Persons  buying  and  selling  land  for  themselves  do 
not  seem  to  be  dealers  under  section  five.     But  the  income   derived 
from  such  sales  will  be  liable  to  taxation  under  section  ei:^ht. 

Traders  buying  and  selling  negroes  on  their  own  account  do  not 
seem  to  be  within  the  provisions  of  the  tax  act  as  dealers,  but  their 
income  will  be  taxed.  The  failure  on  the  part  of  Congress  to  include 
this  class  would  seem  to  be  tus,  as  no  good  reason  is  per- 

ceived why  they  should  not  be  taxed  as  alers.  aicnt 

of  a  specific  tax  and  tax  upon  sales  by  any  registers  ■  •  'iocs  not 

relieve  such  dealer  from  the  income  tax  under  section  eight,  tax  act. 

Proprietors  of  packet  and  other  boats  keeping  bar-rooms  on 
same,  and   retailing    liquors,  wines,   &0,,  are  to  be   taxed  as  retail 


dealers  in  liquors.  They  must  register  and  pay.thetax  in  the  district 
in  -which  they  reside.  Porsons  "who  manufacture  wines  from  grapes 
or  blackberries  cannot  sell  the  same  without  registration  and  payment 
of  the  tax,  as  the  law  includes  all  wines  and  all  persons  who  sell  without 
exception.  If  a  man  registers  as  a  wholesale  dealer  in  liquors,  he  can 
exercise  the  privilege  of  retailing  under  the  same  specific  tax,  but  he 
will  be  required  to  pay  10  per  cent,  on  all  retail  sales  of  liquors. 
I  >e  tailed  men  manufacturing  saltpetre  for  the  government,  under  the 
control  and  direction  of  executive  officers,  are  not  taxable  as  dealers, 
(see  manufacturers.) 

DISTILLERS. — All  persons  or  partnerships,  who  distill  or  manu- 
factures spirituous  liquors,  for  sale,  are  distillers  within  the  meaning 
of  article  eight,  section  five,  tax  act,*  and  whether  they  distill 
exclusively  for  the  government,  on  contract,  or  for  others,  arc  liable 
to  the  taxes  imposed  upon  distillers  by  the  act. 

Distillers  are  not  taxed  for  every  still  used  in  the,  manufacture  of 
liquors,  where  several  stills  are  run  at  the  same  place  of  business. 
But  if  the  business  should  be  conducted  in  two  or  more  distant 
localities,  a  specific  tax  will  be  required  for  each.  Distillers,  and 
"distillers  of  fruit  for  ninety  days  or  less,"  are  not  required  to  pay 
any  other  taxes  for  authority  to  sell  the  spirits  by  them  manufactured 
than  those  designated  under  paragraph  eight,  section  five. 

Where  a  person  is  engaged  as  a  regular  distiller,  he  is  required 
under  paragraph  eight,  section  five,  to  register  as  such  and  pay  the 
specific  tax  of  $200  and  20  per  centum  on  the  gross  sales.  He  will 
be  authorized  to  sell  all  his  spirits  without  making  any  other  registry, 
or  paying  any  other  tax  upon  sales  (always  saving  and  excepting  the 
tax  on  nett  income.)  To  distill  fruit  for  ninety  days  or  less  is  the 
lesser  privilege,  and  is  merged  in  the  greater  where  a  regular  distiller 
distils  fruit ;  therefore,  a  regular  distiller,  registered  as  such,  has  to 
pay  no  additional  tax  for  the  privilege  of  distilling  fruit;  but  he  may, 
on  the  contrary,  under  his  registration,  distill  fruit  or  anything  else, 
and  the  spirits  derived  therefrom,  when  sold,  are  subject  to  .the  20  per 
cent,  on  their  value,  just  like  other  spirits.  But  those  who  only  still 
fruit  for  ninety  days  or  less,  pay  only  $60  specific  tax  for  the  time 
so  engaged  (not  to  exceed  ninety  days,)  and  fifty  cents  per  gallon  for 
the  first  ten  gallons,  and  $2  per  gallon  on  all  spirits  distilled  beyond 
that  quantity. 

DWELLING  HOUSES,  &c— Every  person  owning  dwelling 
houses  or  building  lots  in  a  city  town  or  village,  if  not  actually 
rented  to  another,  whether  occupied  by  himself  or  not,  will  be  required 
to  pay  an  income  tax  upon  the  estimated  annual  rent.  This  does  not 
apply  to  uncultivated  lands  in  the  country.  The  act  does  not  tax 
the  estimated  rent  of  lands  not  cultivated,  or  dwellings  or  other 
buildings  not  in  a  city,  town  or  village. 

If  the  town  buildings,  streets,  &c.,  extend  beyond  the  corporate 
limits,  such. buildings  are  deemed  as  being  within  the  provisions  of 
the  act,  as  well  as  those  within  the  corporate  limits,  and  so  with 
buildings,  &c,  in  a  town  or  village  not  incorporated. 

EATING   HOUSES.— If  a  /te  ward's  hall,  or  boarding  h«uge,  for 


pupils  of  a  school,  belongs  to  and  inures  to  the  sole  use  and  profit  of 
the  school,  it  forms  a  part  of  the  income  of  the  school,  and  is  not 
taxable  as  an  eating  house.  If  the  principal  of  a  school,  not  being 
the  proprietor,  but  receiving  a  stated  salary,  keeps  a  boarding  house 
for  pupils  on  his  own  account,  six  or  more  boarding  with  him,  then 
he  is  deemed  to  be  the  keeper  of  an  eating  house,  and  taxed  according 
to  the  class  of  the  house,  to  be  determined  by  the  amount  of  estimated 
or  actual  annual  rent.  Persons  keeping  restaurants,  hotels  and  eating 
houses,  and  those  pursuing  any  other  business,  must  make  a  separate 
registration,  and  pay  a  separate  specific  tax,  and  the  per  centum  on 
sales  for  the  privilege  of  selling  liquors  at  retail. 

-FAMILY     C'  PTION."— The    amount    of    agricultural 

products  authorized  by  section  one,  of  the  tax  act,  must  not  be  more 
than  sufficient  for  the  use  or  consumption  of  the  tax  payer,  his  white 
family,  house  servants  and  family  horses. 

GAMBLING  HOUSES.— The  income  and  profits  of  a  gambling 
house  not  being  exempted  by  the  act,  are  subject  to  the  tax.  This 
docs  not  legalize  or  license  gambling.  If  a  tax  payer  holds,  on  the 
first  of  July,  a  sum  of  money,  he  is  bound  to  return  the  amount  and 
pay  thereon,  a  tax  of  one  per  cent.  The  law  does  not  enquire  how  he 
came  to  possess  it,  whether  by  lawful  or  unlawful  practices.  He  may 
have  stolen  it,  yet  the  receipt  by  the  government  of  a  tax  thereon 
would  not  legalize  the  theft. 

HIRE. — The  estimated  annual  hire  of  a  cook  on  a  plantation  will 
be  taxed  as  income.  The  daily  wages  of  an  hired  man  cannot  be  taxed 
as  a  salary,  but  such  wages  are  income. 

INCOME. — Fersons  returning  income  should  return  income  and 
profits  derived  from  every  investment  of  labor,  skill,  property  or 
money,  and  the  income  and  profits  derived  from  any  source  whatever 
except  salaries.  The  interest  on  Confederate  bonds  is  an  income 
derived  from  the  investment  of  money,  and,  therefore,  taxable;  so  is 
the  interest  on  interest-bearing  treasury  notes.  Income  from  all 
sources,  with  the  exceptions  specified  in  the  tax  act  should  be  returned 
to  the  assessor. 

When  a  joint  stock  company  or  corporation  reserves  the  portion  of 
their  annual  earnings  set  apart  as  dividend  and  reserved  fund,  and 
pays  the  same  to  the  Collector,  as  required  by  article  six,  section 
eight,  tax  act,  then  the  dividend  paid  to  tlie  stockholder  shall  not  be 
estimated  as  a  part  of  his  income  iipr  the  purpose  of  taxation.  Interest- 
bearing  treasury  notes  being  currency,  are  taxed  one  per  cent,  by 
section  one,  excluding  interest  which  is  taxed  as  income. 

Income  and  moneys  of  schools,  colleges,  &c,  are  exempt ;  if  the 
teacher  is  proprietor,  the  income  and  moneys  derived  by  him  from  the 
school  are  exempt.  But  if  he  is  not  proprietor,  but  employed  at  a 
salary,  his  salary  is  not  exempt,  if  above  $1,000  per  annum.  (See 
Dealers,  Dwellings.  Hire,  &c.) 

INTEREST. — Interest,  at  the  rate  of  r  cent,  per  annum,  will 

only  be  allowed  on  Treasury  Certificates  up  to  the  time  the  taxes  fall 
due  for  which  they  are  received  in  payment,  and  not  up  to  the  time  of 
actual  payment  in  cases  where  the  same  are  paid  after  they  are  due. 


8 

INTEREST-BEARING  TREASURY  NOTES.— Persons  paying 
their  taxes  with  interest-bearing  treasury  notes  will  be  allowed  the 
interest  due  thereon  up  to  tbe  time  at  which  the  tax  was  due  and 
payable. 

The  holder  of  an  interest-bearing  treasury  note  cannot  change  it 
by.  his  endorsement  to  a  permament  investment,  and  thereby  relieve  it 
from  the  tax  on  currency.  Such  endorsement  would  not  bind  the 
person*  endorsing,  or  a  new  holder,  the  note  being  by  its  terms  payable 
to  bearer. 

LARD.— (See  Bacon.) 

LIQUORS.!  sold  by  commission  merchants  for  others,  pay  the  same 
tax  as  other  goods.  But  regular  wholesale  or  retail  dealers  are  pro- 
hibited from  selling  liquors,  under  their  registration  as  such ;  and  if 
they  sell  liquors,  will  have  to  do  so  under  separate  registry,  paying 
the  tax  of  five  or  ten  per  cent.,  as  the  case  may  be.  (See  Dealers 
and  Distillers.). 

LIVERY  STABLES: — A  person  owning  a  stable,  and  keeping 
horses  and  hacks,  for  the  conveyance  of  passengers,  baggage,  &c,  for 
hire,  is  a  livery  stable  keeper  and  subject  to  the  tax. 

MANUFACTURERS  of  saddlery,  harness,  &c,  and  dealers  in  the 
same,  selling  artillery  harness  to  the  government,  are  decided  to  be 
wholesale  dealers  and  liable  to  registry  and  tax  as  such,.  Manufac- 
turers of  all  goods,  wares  and  merchandize,  are  liable  to  a  tax  of  2  1-2 
per  centum  upon  their  sales.  Therefore,  nails,  candles,  cotton  and 
Avoolen  goods,  cotton  yarns,  flour,  shoes,  boots,  hats,  clothing  and  other 
articles  of  domestic  manufacture  are  subject  to  the  tax,  whether  sold 
by  the  manufacturers  themselves  or  their  agents. 

Manufacturers  of  fire-arms  for  the  government,  who  sell  to  it  under 
contract,  are  deemed  wholesale  merchants- or  dealers  under  the  act, 
and  taxed  accordingly.  The  income  derived  from  the  manufacturing 
business  i*  also  taxed  under  section  eight,  tax  act. 

Manufacturers  of  iron  plates  for  ships,  under  special  contract  with 
the  government,  arc  wholesale  dealers,  and  liable  to  pay  a  specific  tax 
and  2  1-2  per  cent,  upon  all  sales 

MERCHANTS,    C  -ION.— Paragraph     thirteen,    section 

five,  only  exempts  the  sales  of  agricultural  products,  when  sold  by 
commission  merchants  for  the  producers  themselves.  The  sales  of 
negroes,  whether  sold  for  toe  persons  who  have  raised  them,  or 
others,  are  not  exempt.  • 

MILLER. — A  miller  is  not  a  mechanic  within  the  meaning  of  the 
proviso  under  paragraph  five,  section  five,  of  the  tax  act. 

MOLASSES. — The   tax  on  molasses  is  construed  to  apply    exclu- 
sively to  that  made  of  the  West  India  sugar  cane.     It  does  not    em- 
brace molasses  made  of  the  sor  any  nther  substance. 
►NEYS.— (See  credii 

NAVAJ  and    all    the    other    articles 

enumerated  in  section  one,  and  agricultural  products  of  the  growth 
of  any  year  preceeding  the  year  1863,  and  not  necessary  for  family 
consumption  for  the  unexpired  portion  of  the  year,  are  subject  to  a 
tax  of  eight  per  cent.     It  is  immaterial   in   whose  hands  they  are 


found  on  1st  July,  the  person  then  holding,  possessing  or  controlling 
them,  is  bound  to  return  and  pay  the  tax  on  them. 

OFFICERS. — Under  section  thirty-nine,  assessment  act,  no  per- 
son is  eligible  to  any  of  the  offices  enumerated  in  the  act  who  is 
under  forty  years  of  age,  unless  he  comes  within  one  or  the  other  of 
the  two  classes  of  persons  named  in  the  latter  part  of  the  section. 
Persons  under  the  age  of  forty,  who  have  furnished  substitutes,  and 
who  have  not  been  disabled  in  the  military  service,  or  declared  unfit 
for  military  duty  by  the  proper  board  are  not  eligible.  Neither  is 
any  person  under  the  age  named,  eligible,  unless  he  is  within  one  or 
the  other  of  the  exceptions. 

POSTMASTER. — A  postmaster  whose  compensation  consists  of> 
certain  per  centage  upon  postage  received,  will  not  be  taxed  as  a 
salaried  officer,  but  his  commissions  will  be  taxed  as  income,  unless  hig 
income  from  all  taxable  sources  should  not  exceed  $500. 

PRODUCE. — The  proceeds  of  the  sale  of  produce  consigned  by 
the  producer  to  commission  merchants,  and  sold  on  account  of  the 
producer,  are  not  taxed.  The  words,  "or  produce  consigned  by 
others  than  the  producers,"  as  used  in  paragraph  thirteen,  section, 
five,  are  construed  to  include  agricultural  products  only. 

PROPERTY. — The  ad  valoram  tax  on  property  in  section  one.  is 
laid  upon  the  value  of  all  the  articles  enumerated  (and  not  excepted} 
held  or  owned  on  the  1st  of  July,  it  must,  therefore,  embrace  the 
property  of  foreigners,  as  well  as  citizens,  because  no  clause  is  found 
excepting  the  property  of  foreign. 

REGISTRY. — Persons  in  business  on  24th  April,  1863,  who  have, 
before  the  1st  July,  closed,  will  be  required  to  register,  stating  the 
fact,  without  paying  the  specific  tax,  only  paying  two  and-a-half  per 
cent,  on  sales  up  to  the  time  of  closing  business. 

RETURNS. — A  person  owning  taxable  property  in  a  State  other 
than  that  of  his  residence,  must  see  that  it  is  duly  returned  in  the 
tax  district  where  situated.  He  may  make  the  return  in  person  or 
by  agent ;  but  he  cannot  make  the  return  to  any  officer  of  another 
State.  Travelling  speculators,  Slaving  no  fixed  place  of  trade  or 
business,  should  be  required  to  make  return  to  the  assessor  of  the 
district,  where  they  may  be  found  and  designated  as  not  having  made 
due  return  of  their  taxables. 

If  the  tax  payer  is  absent,  the  assessor  should  take  the  return  of 
the  person  controlling,  whether  wife,  overseer, or  other  agent.  But 
the  assessor  should  see  that  a  true  return  is  made,  and  where  there  is 
no  o,ne  in  charge,  it  is  his  duty  under  section  eleven,  assessment  act, 
to  make  lists  himself.  The  trustee  or  guardian  may  return  his  own, 
and  the  taxables  of  his  ward  or  cestui  que  trust,  at  the  same  time  and 
in  the  same  list,  stating  them  separately  to  show  what  he  is  liable  for 
in  each  capacity. 

Persons  residing  in  one  State,  cannot  legally  return  property 
situated  in  another  State,  to  any  collector  of  the  State  in  which  thej 
reside,  but  it  must  be  returned  to  the  assessor  of  the  district  where  held. 

SALARIES  of  ministers  of  the  gospel,  and  teachers,  are  taxed 
under  section  seven   of  the  tax  act,  if  they  exceed  $10».'«) — unless  the 


L^ 


i 


10 

ter  is  employed  in  the  military  or  naval  service  of  the  Confede- 
rate States,  in  which  case  his  salary  is  exempt.  The  portion  of  a 
Methodist  minister's  annual  compensation,  which  is  called  "  diciplinary 
allowance,"  is  a  salary  within  the  meaning  of  section  seven,  and  if  it 
exceeds  the  sum  of  $1000  per  annum,  is  subject  to  the  tax.  The 
allowance  for  family  expenses,  being  contingent  and  uncertain  in  its 
nature,  is  not  considered  "  salary,"  but  will  bo  considered  as  income. 

Where  the  same  person  is  in  receipt  of  a  salary  less  than  $1000 
per  annum,  and  an  income  less  than  $500, but  in  the  aggregate,  they 
both  amount  to  more  than  $1000  the  amount  is  neither  taxable  as 
salary  nor  as  income. 

Any  person,  other  than  those  mentioned  in  the  exceptions  in  sec- 
tion seven,  receiving  two  or  more  salaries  from  different  sources, 
amounting   to  q  more   than    $1000   per  annum,  though  each 

salary  may  be  less,  must   return  the  aggregate  and  pay  tax  thereon. 

SALT. — All  salt  held  or  owned  on  the'  1st  July,  whether  manu- 
factured last  year  or  this,  is  subject  to  the  ad  valorem  tax  of  eight  per 
cent.  Tine  language  in  section  one,  "  of  the  growth  or  production  of 
any  year  proceeding  loo3,:'  exclusively  refers  to  agricultural  pro- 
ducts, and  does  not  include  salt. 

SAVINGS  INSTITUTIONS  are  bankers  within  the  meaning  of 
paragraph  one,  section  five,  tax  act,  and  liable  for  the  specific  tax  of 

SECRETARY  OF  THE  TREASURY  is  the  highest  executive 
authority  for  deciding  questions  arising  under  the  tax  laws,  and  the 
Attorney  General  lias  no  power  to  review  his  decisions,  therefore, 
parties  have  no  right  to  ask  that  the  Secretary  should  submit  any 
|uest;  he  opinion  of  the  Attorney  General. 

SLAVES. — The  estimated  value  of  the  annual  hire  of  all  slaves, 
not  engaged  in  the  cultivation  of  farms,  or  some  other  business,  the 
profits  of  which  are  taxed  as  income,  is  also  to  be  taxed  as  income. 
And  this  includes  all  house  and  Tbody  servants,  whether  in  town  or 
the  country,  gardeners,  cooks,  nurses,  &e.  If  negrpes  be  engaged 
partly  in  household  and  partly  in  planting  duties,  it  will  be  proper  to 
include  the  value  of  partial  hire  for  household  work.     (See  hire.) 

SPECIFIC  TAX. — The  payment  of  specific  tax  and  tax  on  sales 
by  any  registered  dealer,  does  not  relieve  such  dealer  from  the  income 
tax  under  section  eight,  tax  act.  The  specific  tax  on  any  business  or 
profession  is  not  subject  to  any  deduction  for  the  fraction  of  the  year 
that  may  have  expired  before  the  time  of  registration.  Where  the  law 
declares  any  specific  tax  to  be  imposed  on  the  personal  privilege,  each 
individual  member  of  any  firm  engaged  in  a  business  or  profession  so 
taxed,  shall  pay  sach  specific  tax. 

STOCKS  and  money  credits  sold  by  auctioneers,  are  liable  to  a  tax 
of  one-fourth  of  one  per  cent,  on  gross  amount  of  sales.  No  tax 
upon  sales  of  such  stocks,  &c.,  when  disposed  of  at  private  sales. 
(See  credits.) 

SUGARS  impressed  in  the  hands  of  commission  merchants,  and 
the  price  thereof  fixed  by  commissioners  under  the  impressment  laws, 
are  liable  to  a  tax  of  two  and-a-half  per  centum  on  the  sales  thereof 


11 

to  the  government,  such  sales — though  under  impressment — being 
legal  sales  to  the  government.  Where  sugars  or  other  property  is 
seized  by  the  government,  the  sale  is  not  effected  until  the  price 
thereof  is  fixed  by  the  appraisers. 

TANNER. — A  tanner  -who  purchased  in  1862,  a  tan  yard  and  the 
stock  on  hand  will  be  liable  to  the  tax  on  profits  imposed  by  section 
ten,  if  any  such  stock  was  tanned  leather  when  he  purchased,  provided 
he  sold  such  leather  during  the  same  year.  He  will  not  be  so  liable 
upon  the  profits  derived  from  sales  of  leather  which,  when  purchased, 
had  not  been  sufficiently  changed  from  its  original  condition  as  raw 
hides  to  be  denominated  leather. 

TAX  IN  KIND. — If  the  wheat  or  other  crop  of  a  farmer  has  been 
so  damaged  by  the  overflowing  of  streams  as  to  prevent  its  being 
harvested  or  gathered,  the  tax  in  kind 'for  such  crop  shall  not  be  levied. 
In  each  case  the  facts  should  be  investigated  by  the  Assessor,  and  the 
full  extent  of  the  damage  ascertained.  A  farmer  having  his  wheat 
threshed  and  paying  a  part  as  toll  will  be  required  to  pay  the  tithe 
upon  the  toll  as  well  as  his  other  wheat.  Only  farmers,  planters,  and 
graziers  are  liable  to  the  tax  in  kind  imposed  under  section  twelve 
upon  all  the  hogs  slaughtered,  &c.  If  any  other  person  should 
slaughter  hogs  he  will  be  liable  to  an  income  tax  upon  his  profits. 

Only  the  peas,  beans,  and  ground  peas  that  have  been  gathered  are 
subject  to  the  tax  in  kind.  Such  as  are  not  gathered.,  but  fed  to  hogs, 
&C,  in  the  field  are  not,  subject  to  the  tithe,  and  only  the  ci/rcd  hay  and 
fodder  are  so  subject ;  all  other  crops  which  are  named  in  section  eleven 
are  subject  to  the  tithe  -whether  gathered  or  not. 

If  a  planter  or  farmer  has  two  farms  he  is  not  entitled  to  the  reser- 
vation of  wheat,  <\c,  for  each  farm,  but  the  reservation  can  only  be 
made  from  the  aggregate  production  whether  he  has  one  or  several 
farms.  Where  two  or  more  persons  farm  together  jointly,  the  reser- 
vation does  not  enure  to  each,  but  they  are  all  considered  one  person 
for  the  purpose  of  taxation,  as  they  are  so  held  in  law  for  purposes  of 
trade  as  co-partners.  If  a  farmer  has  sold  his  whole  crop  of  wool  or 
a  part,  or  of  other  articles  subject  to  the  tax  in  kind,  the  estimate  of 
the  whole  must,  nevertheless,  be  made,  and  the  tithe  and  money  value 
thereof  ascertained.  It  will  be  the  duty  of  the  post  quartermaster  to 
determine  whether  the  tithe  shall  be  paid  in  kind,  and  if  not,  whether 
the  penalty  of  double  tax  shall  be  enforced  when  the  estimate  shall  be 
returned  to  the  district  collector. 

When  the  tax  payer  refuses  to  return  his  produce,  and  to  select  a 
referee,  and  the  Assessor  cannot  find  persons  willing  to  ac£  as  referees, 
he  is  required",  under  section  ten,  tax  act  to  enter  the  premises  and 
make  the  estimate  and  assessment  himself,  which  shall  be  transferred 
to  the  post  quartermaster  as  other  estimates. 

TOBACCO. — All  tobacco,  manufactured  or  unmanufactured,  grown 
prior  to  the  year  1863,  is  taxed  8  per  centum  by  section  one  tax  act. 
The  manufacturer  of  tobacco  is  not  considered  a  producer  in  contem- 
plation of  law,  and  commission  merchants  are  liable  for  the  2  1-2  per 
centum  tax  upon  sales  of  tobacco  for  the  manufacturer.  In  valuing 
tobacco  in  a  public  warehouse,  if  the  same  has  not  been  inspected,  and 


12 

the  holder  or  owner  neglects  to  have  it  inspected  so  as  to  furnish  the 
Assessor  with  the  facilities  for  ascertaining  the  true  value  thereof,  then 
the  Assessor  shall  value  all  such  tobacco  as  belonging  to  the  best 
grades  according  to  mercantile  custom  or  classification. 

Manufacturers  of  tobacco  and  all  other  manufacturers  selling  their 
own  products  are  to  be  registered  and  taxed  as  dealers,  wholesale  or 
retail,  as  the  facts  in  each  case  may  require.  Manufacturers  of  tobacco 
and  all  other  manufacturers  selling  their  products  exclusively. 
through  the  agency  of  a  commission  merchant,  are  not  required  to 
register  and  pay  the  tax  on  dealers. 

The  producer  of  tobacco  holding  the  same  on  1st  July,  is  subject  to 
the  tax  of  8  per  cent,  but  not  liable  as  .a  dealer  for  selling  the  same. 
VALUATION  OF  CREDITS.— The  value  of  credits  means 
the  principal  and  interest  due  to  1  st  July,  added  ;  that  is,  if  the  credits 
be  solvent.  If  they  are  not  solvent,  the  tax  payer  will  be  required  to 
so  state  under  oath,  and  they  will  be  valued  according  to  the  best 
evidence  the  nature  of  the  case  will  admit  of  by  the  Assessor. 

WOOL  produced  in  1863  is  to  be  taxed  in  kind,  and  the  farmer  is 
not  privileged  to  commute  by  paying  the  estimated  value  thereof.  The 
product  of  wool  produced  any  year  prior  to  the  year  1863,  pays  a  tax 
of  S  per  cent,  ad  valorem. 

THOMPSON  ALLAN, 
Commissioner  of  Taxes. 


INSTRUCTIONS  FOR  COLLECTORS  OF  TAXES. 


Confederate  States  of   America,  ) 

Treasury  Department,       v 

Richmond,  May  15,  1863.  ) 

The  following  instructions  will  be  pursued  by  all  officers 
engaged  in  the  collection  of  tares  for  the  Confederate 
States : 

1.  The  State  collector  appointed  for  each  State  shall,  on 
notice  of  his  appointment,  immediately  execute  an  official 
bond  for  the  faithful  performance  of  the  duties  of  his  office, 
with  sufficient  sureties  in  the  sums  hereinafter  mentioned. 
The  sureties  may  be  separately  bound  in  sums  of  not  less 
than  five  thousand  dollars,  and  their  sufficiency  must  be 
certified  by  the  district  judge  of  the  Confederate  States. 
The  collector  will  take  the  usual  oath  of  office  and  the  bond 
with  the  oath  certified  thereon,  must  be  forwarded  to  the 
Secretary  of  the  Treasury. 

2.  The  penalty  of  the  bonds  of  the  several  State  collectors 
shall  be  in  the  following  sums : 

.    Alabama,         ....         $75,000 
Arkansas,  -  50,000 

Florida,         -         -         -         ...    35,000 
Georgia,  ....         "100,000 

Louisiana,      -         -         -         -  100,000 

Mississippi,       .  -         -         -         -      100,000 
North  Carolina,       ....     50,000  • 
South  Carolina,    -    '     -         -  60,000  " 

Tennessee, »50,.0O0  \ 

Texas, 60,000 

Virginia,         ....  100,000 

3.  Each  State  collector  shall,  immediately  after  his   ap-:- 
pointment,    divide    the    State   under   his  jurisdiction    intc 


convenient  collection  districts,  following  as  nearly  as  may 
be-  practicable  the  tax  districts  or  counties  into  which  :the 
State  may  have  been  sub-divided  by  its  own  State  Govern- . 
ment.  Where  two  or  more  sparsely  populated  counties  can 
be  conveniently  included  in  one  collection  district,  or  where 
large  cities  should  be  sub-divided  into  two  or  more  collec- 
tion districts,  the  State  collector  shall  report  the  same  to 
the  Secretary  of  the  Treasury ;  and  for  each  tax  district  in 
the  State,  the  State  collector  shall  forthwith  appoint  a  dis- 
trict collector  and  a  district  assessor,  subject  to  tke  approval 
of  the  Secretary  of  the  Treasury,  and  shall  report  such  ap- 
pointments promptly  for  the  action  of  said  Secretary. 

4.  Each  district  collector  and  assessor  must  be  over  foity 
years  of  age,  or  if  under  that  age,  he  must  have  been  dis- 
charged from  military  duty  by  reason  of  disabilities  received 
in  the  military  service,  or  must  have  been  declared  unfit 
for  military  duty  by  the  proper  board,  from  other  causes. 
The  said  district  collector  must  also  be  a  resident  freeholder 
of  the  tax  district  in  which  he  shall  be  appointed,  and  the 
assessor  must  be  a  resident  of  said  district. 

5.  Each  district  collect:r  shall  give  bond  for  the  faithful 
performance  of  the  duties  of  his  office,  with  not   less    than 

:two  sufficient  sureties,  to  be  approved  by  the   commissioner 

,  of  taxes,  in  a  sum  sufficient  to  cover  the  presumptive 
amount  of  taxes  which  he  will  collect,  until  that  sum  shall 

!  reach  fifty  thousand  dollars,  and  the  sureties  may  be  bound 
in  separate  sums  of  not  less  than  five  thousand  dollars. 
The  district  collector  shall  forward  his  bond,  when  complete, 
with  the  oath  of  office  endorsed  thereon,  to  the  State  collec- 
tor, who  shall  forward  the  same  to  the  Commissioner  of 
taxes,  to  be  by  him  examined,  and,  if  approved,  filed  in  the 

.  office  of  the  Comptroller  of  the  Treasury. 

6.  Each  district  collector  is  authorized -to  appoint,  by  an 
i  instrument  of  writing  under  his  hand,  as  many  deputies  as 

he  may  think  proper,  to  be  by  him  compensated  for  their 
services,  and  also  to  revoke  such  appointments,  and  he  shall 
give  notice  of  all  such  appointments  and  revocations  to  the 
Secretary  of  the  Treasury.     lie-  may    require   and   accept 

i  from  such  deputies  any  bonds  or  other  securities  for  the 
performance  of  their  duties.  Every  such  deputy  shall  have 
like  authority  with  the  collector  appointing  him,  to  collect 
;he  duties  and  taxes  levied  and  assessed  within  the  portion 
of  the  tax  district  assigned   to   him,  and   the    said   district 

i  sollector  shall,  in  every  respect,  be  responsible  for  all  moneys 


collected  by,  and  for  all  acts  and  omission^of,    any  6?    his 
said  deputies. 

7.  In  case  one  assessor  shall  not  be  deemed  sufficient  for 
his  district,  by  any  district  collector,  he  shall  report  the 
fact  to  the  State  collector,  with  the  names  of  such  additional 
assessors  as  he  may  think  proper  to  recommend,  and  the 
reasons  for  such  additional  number,  and  the  State  collector 
shall  forward  the  said  report  for  the  approval  of  the  Secre- 
tary of  the  Treasury. 

8.  Each  assessor,  before  entering  upon  the  duties  of  his 
office,  shall  take  and  subscribe  before  a  district  collector,  or 
some  competent  magistrate,  the  following  oath  or  affirmation  : 

"  J,  A.  B.t  do  swear  or  affirm,  (as  the  case  may  be)  that 
I  will  support  the .  Constitution  of  the  Confederate  States  of 
America,  and  thtft  I  will,  to  the  best  of  my  knowledge,  skill  and 
judgment,  diligently  and  faithfully  execute  the  office  and  duties  of 
assessor  for  (naming  the  district,)  loithout  favor  or  partiality, 
and  that  I  will  do  equal  right  and  justice  in  every  case  in  which 
I  shall  act  as  assessor."  And  a  certificate  of  such  oath  or 
affirmation  shall  be  delivered  to  the  collector  of  the  tax  dis- 
trict for  which  such  assessor  shall  be  appointed,  and  shall  be 
filed  and  preserved  by  him. 

9.  The  commissioner  of  taxes  will  prepare  and  forward 
to  each  State  collector,  a  supply  of  blanks  with  which  to 
commence  his  duties,  and  the  State  collector  in  each  State0 
shall  cause  to  be  printed  additional  blank  forms,  in  such 
numbers  as  may  be  required  for  their  respective  States,  ac- 
cording to  the  forms  furnished  them  by  the  commissioner  of 
taxes,  and  shall  distribute  the  same  among  the  district  col- 
lectors. The  said  blanks  shall  be  printed  from  time  to  time 
as  they  may  be  wanted,  upon  contracts,  the  proposals  for 
which  shall  first  be  submitted  to,  and  approved  by  ^e  com- 
missioner of  taxes.  The  said  proposals  shall  be  in  the  al- 
ternative for  paper  supplied  by  the  contractor,  or  by  the 
government,  and  the  quantity  of. paper  and  number  of  forms 
required,  will  be  reported  to  the  said  commissioner,  both  for 
his  approval  and  that  he  may,  if  practicable,  supply  the 
same  at  a  better  rate. 

10.  Immediately  after  his  appointment,  each  district  col- 
lector shall  give  public  notice  requiring  the  persons  men- 
tioned in  the  fifth  section  of  the  tax  act,  of  April  24,  1S63, 
and  hereinafter  set  forth  in  article  thirteen  of  these  instruc- 
tions, to  attend  at  such  places  as  he  may  appoint,  on  or 
before  the  1st  July,  1863,  or  at  the  time  of  beginning  busir 


ness,  and  register,  in  the  form  to  be  prescribed  by  the  com- 
missioner of  taxes,  a  true  account  o'f  the  name  and  residence 
of  each  person,  firm  or  corporation  engaged  or  interested 
in  the  business,  with  a  statement  of  the  time  for  which,  and 
the  place  and  manner  in  which  the  same  is  to  be. conducted, 
and  such  other  facts  as  may  be  requisite  to  ascertain  the 
amount  of  tax  upon  such  business  for  the  past  or  future, 
according  to  the  provisions  of  said  act. 

11.  At  the  time  of  such  registry  the  district  collector 
shall  collect  the  specific  tax  for  the  year  ending  31st  De- 
cember, 1863,  and  such  other  tax  as  may  be  due  on  sales  or 
receipts  in  such  business  at  the  time  of  such  registry,  and 
the  collector  shall  make  such  registry,  and  give  a  receipt 
for  the  amount  in  duplicate,  specifying  therein  the  separate 
sums  received  as  specific  tax,  and  tax  on  sales  or  receipts ; 
and  one  receipt  he  will  deliver  to  the  tax  payer,  and  the 
other  he  will  forward  to  the  State  collector,. as  in  case  of 
other  receipts  for  taxes. 

12.  There  shall  be  a  separate  registry  and  tax  for  each 
business,  and  for  each  place  of  conducting  the  •same.  But 
no  tax  is  required  for  the  mere  storage  of  goods  at  a  place 
other  than  the  registered  place  of  business.  Upon  every 
change  in  the  place  of  conducting  a  registered  business, 
there  shall  be  a  new  registry,  but  no  additional  tax,  and  sc 
also  upon  the  death  of  any  person  conducting  such   busi- 

•  ness,  or  upon  its  transfer  to  another  person,  there  shall  be 
a  new  registry  in  the  name  of  the  person  to.  continue  the 
business,  but  no  additional  tax  shall  be  required. 

13.  The  following  are  the  occupations,  trades  and  persons 
taxed  under  the  provisions  of  the  5th  section  of  the  tax  act 
and  the  specific  and  general  tax  to  be  collected  at  the  time 
of  registry  : 

Occupa#o>\'       Specific  Tax.  General  Tax. 

Auctioneers,  $50  J  of  one  per  cent,  on  gross  sales  of  stock 

or  securities  for  money. 
2\  per  cent,  on  gross  value  of  all  other 

things  from  24th  April  to  30th  Junc; 

1863,  both  days  inclusive, 
Apothecaries,  .  50  2\  per  cent,  on  gross  sales. 

Bankers,  500  None. 

Brewers,  100  2^  per  cent,  on  gross  sales. 

Brokers,         '  -200 

B^rf'3'  \  50'  1  per  cent,  on  gross  sales. 

Bowling  alleys,         |  4Q       h  T    b  •      -d  b      h 
Billiard  rooms,          /  *  J 

Commission     mar- 


chants    and    com- 
mercial brokers, 


200 


Occupation. 
Cattle  brokers, 
Circus, 


Specific  Tax 
50 
100 


and 


Confectioner-, 
Dentists 
Distillers, 
Distillers    of    fruit  "j 
for  ninety  days  or  >■  SCO  and 


50 

GO 

200 


less,  J 

Hotels, 
Inns, 
Taverns, 
Eating  houses, 

Jugglers  and  1 

exhibitors  of  shows,  J 

Lawyers, 

Livery  stable  keep- 
ers. 

Pawnbrokers, 

Pedlars, 

Physicjans,      # 

Photographers, 

lietail  dealers, 

Retail  dealers  in  li- 
quor, 

Surgeons, 

Theatres, 

Tobacconists, 
Wholesale  dealers, 

Wholesale  dealers 
in  liquor, 


500 

300 

•200 

100 

30 

50 

50 
50 

200 
50 
50 
50 
50 

too 

50 

50 
200 

200 


2 \  per  cent,  on  all  sales. 

General  Tax. 
2.1  per  cent,  on  gross  sales. 
§10  fur  each  exhibition,  to  be  paid  bf 

the  manager. 
2.',  per  cent,  on  gross  sales. 

20  per  cent,  on  gross  Bales. 

[60  cents  per  gallon  on  first  ten  gallons, 
and  $2   per   gallon  on   all   spirits  dis- 
tilled beyond  that  quantity. 
Firs'. 

Second  cli 
Third 
Fourth  cl 
Fifth  i 


2^  per  cent,  on  gross  sales, 

'1\  ppr  eent.  on  gross  vale,-. 

2\  per  cent,  on  gross  sales. 

10  per  cent.  ales. 

5  per  cent,  on  all  receipts,  to  be  paid  by 

owner  of  building. 
2j  per  eent.  on  gross  sales. 
2|  per  cent,  on  gross  sales. 


5  per  cent,  on  g 

14.  The  several  persons  mentioned  in  article  13, "who  are 
required  under  the  tax  act  to  make  returns  of  sales,  shall 
be  required  by  the  district  collector  to  make  further  returns 
to  the  assessor  at  the  end  of  every  three  months,  from  the 
1st  July,  1863,  of  the  gross  amount  of  sales  made  by  thern 
during  said  quarter,  and  to  pay  the  amount  of  tax  which  is 
chargeable  thereon  to  the  said  collector.  The  form  for  such 
return  will  be  furnished  by  the  commissioner  of  taxes. 

15.  In  case  any  person  liable  to  pay  a  tax  shall  fail  to 
register  and  make  due  return  of  his  business  or  sales,  the 
assessor  for  the  district  in  which  such  failure  shall  occur, 
shall  enter  upon  the  premises,  if  necessary,  and  on  view,  or 
according  to  the  best  information  he  can  procure,  shall  make 
ont  a'  list  or  return  of  the  said  business,  and  of  its  estimated 
sales,  and  thereupon  the  district  collector  shall  assess  and 
require  payment  of  the  tax  in  the  same  manner  as  though 


it  had  been  returned  by  the  party  himself,  and  every  such 
failure,  to  make  the  registry,  and  pay  the  tax  required  shall 
subject  the  party  failing  to  the  payment  of  double  the  spe- 
cific tax  on  his  business,  and  a  like  sum  for  every  thirty 
days  of  such  failure. 

16.  In  case  of  any  default  in  paying  the  taxes  assessed 
upon  such  sales  and  receipts  in  any  case  under  the  5th  sec- 
tion of  said  act,  at  the  time  appointed,  the  collector  shall 
require  payment  of  double  the  amount  of  sail  taxes. 

TAX    ON    PROPERTY,    ETC. 

17.  The  district  collectors  shall,  as  scRm  as  practicable 
after  the  1st  of  July,  18G3,  send  the  assessors  throughout 
their  respective  districts,  to  enquire  after  and'  procure  re- 
turns of  all  taxable  property  in  such  district,  and  of  all 
taxes  due  by  any  person  therein  ;  and  the  said  assessors 
shall  require  each  tax-payer  to  make  due  return  on  oath  of 
all  the  following  articles  held  or- owned  by  him  on  the  1st  of 
July,  1863,  which  are  the  growth  or  production  of  any  year- 
preceding  the  year  1863: 

1.  Naval  stores. 

2.  Salt. 

3.  Wines  and  spirituous  liquors. 

4.  Tobacco,  manufactured  or  unmanufactured. 

5.  Cotton. 

6.  Wool. 

7.  Flour. 

8.  Sugar. 

9.  Molasses  and  syrup. 

10.  Rice. 

1 1 .  Other  agricultural  products. 

Upon  the  value  thus  ascertained  of  all  the  articles  enu- 
merated in  article  seventeen,  a  tax  of  eight  per  cent,  shall 
be  assessed,  levied  and  collected ;  and  upon  the  value-  of 
those  in  article  eighteen,  a  tax  of  one  per  cent. 

18.  The  said  assessor  shall  further  require  returns  to  be 
made  on  oath  of  all  bank  notes  and  other  currency  on  hand 
or  on  deposite,  on  the  1st  day  of  July,  1363,  and  of  all 
credits  held  or  owned  on  the  1st  of  July,  1863,  on  which 
the  interest  has  not  been  paid,  and  which  are  not  employed 
in  a  business,  the  income  'derived  from  which  is  tSxed.  by 
the  tax  act. 

19.  The  said  assessor  shall  also   require   returns  of   all 


profits  made  by  any.  person*,  partnership  or  corporation 
'luring  the  year  1S62,  by  the  purchase  within  the  Confeder- 
ate States,  and  sale,  otherwise  than  in  the  due  course  of  a 
regular  retail  business  during  the  said  year,  of  any  of  the 
following  articles,  viz  : 

Flour,  corn,  bacon,  pork,  oats;  hay,  rice,  salt,  iron  or 
manufactures  of  iron,  sugar,  molasses  made  of  cane,  leather, 
woolen  cloths,  shoes,  boots,  blankets  and  cotton  cloths,  and 
up«n  the  said  profits  a  tax  of  ten  per  cent,  shall  be  paid  on 
1st  July,  1863. 

20.  All  property,  coin,  securities  and  credits,  shall  be 
assessed  at  their  value  in  Confederate  treasury  notes  ;  and 
moneys  owned,  held  or  deposited  beyond  the  limits  of  the 
Confederate  States,  shall  be  valued  at  the  current  rate  of 
exchange  in  Confederate  treasury  notes.  If,  however,  upon 
any  credit  due  a  tAx-payer,  he  "shall  endorse,  in  writing, 
his  willingness  to  receive  Confederate  treasury  note3  in 
payment  thereof,  such  credit  shall  not  be  valued  at  a  higher 
rate. 

21.  If  any  person  shall  refuse- or  neglect  to  give  lists  or 
make  return,  within  the  time  required  by  the  assessor,  for 
the  collection  district  within  which  he  may  reside,  the  asses- 
sor may  enter  upon  his  premises,  and  upon  view,  or  from 
State  tax  lists,  or  any  other  record  or  documents,  or  by  any 
other  lawful  ways  and  means,  shall  make  a  list  of  all  his 
taxable  property,  and  duly  assess  the  value  thereof,  and  the 
tax  thereon,  and  where  there  is  no  sufficient  excuse,  from 
sickness  or  other  unavoidable  cause,  he  shall  add  twenty- 
five  per  cent,  to  the  amount  assessed,  and  shall  report  the 
same  as  a  good  and  sufficient  list  to  the  collector. 

.  22.  Whenever  there  shall  be  any  taxable  property  within 
a  district,  not  owned  or  possessed  by,  or  under  the  care  or 
management  of  some  one  within  the  district,  and  no  list 
thereof  shall  have  been  handed  to  the  assessor,  such  asses- 
sor shall  enter  upon  the  premises,  and  on  view  thereof,  shall 
make  and  subscribe  a  list,  and  report'  the  same  to  the 
collector. 

23.  Persons  owning  or  having  the  care  of  taxable  pro- 
perty in  districts  other  than  those  in  which  they  reside,  may 
return  the  same  to  the  assessor  of  their  own  district,  and  in 
suc.h  case  the  assessor  receiving  the  return  shall  transmit 
the  same  to  the  assessor  where  the  taxable  property  is 
situate,  who  shall  examine  the  lists,  and  return  the  same 
with  his  approval,  or  with  such  alterations  as    he  shall   see 


fit  to  make  ;  and  upon  the  list  thus  returned,  the  assessor  of 
the  district  where  the  person  liable  to  pay  the  tax  resides, 
shall  proceed  as  if  the  list  had  been  so  made  to  himself. 

24.  The  lists  in  each  collection  district  shall  be  sent  to 
the  district  collector,  on  or  before  the  1st  day  of  August, 
1863;  the  district  collectors  shall  immediately  arrange  the 
same  in  two  alphabetical  lists,  one  of  which  shall  set  forth 
the  names  of  the  tax-payers,  residing  within  the  district, 
and  the  other  of  tax-payers  residing  without  the  district, 
owning  property  within  the  district ;  and  in  both  there  shall 
be  set  forth  the  enumeration,  value  and  assessment  of  the 
subjects  of  taxation. 

25.  Each  district  collector  shall,  by  public  advertisement 
in  some  newspaper  published  within  his  district,  if  such 
there  be,  or  if  none,  by  written  or  printed  notification,  to 
be  posted  up  in  at  least  four  public  places  within  each  district, 
advertise  the  time  and  place  within  said  district  where  the  lists 
tioned  in  article  twenty- three  may  be  examined,  and  the 
lists  shall  remain  open  for  fifteen  days  after  the  notice. 
Appeals  may  be  taken  at  any  time  within  the  said  fifteen 
days  to  the  collector,  relative  to  excessive  or  erroneous 
valuation  or  enumeration  by  the  assessor;  and  the  collector 
shall,  in  his  public  notice,  state  when  and  where,  within 
said  district,  the  appeals  will  be  received  and  determined  and 
will  hear  and  determine  the  appeals  within  fifteen  days  more 
in  a  summary  way  according  to  law  and  right ;  the  only 
questions  allowed  being  as  to  the  just  relations  of  the 
valuation  in  the  particular  case  to  other  valuations  in  the 
same  district;  and  whether  the  enumeration  is  correct.  All 
appeals  taken  must  present  in  writing  the  particular  matter 
or  thing  respecting  which  a  decision  is  requested,  and  the 
ground  or  principle  of  inequality  or  error. 

26.  The  district  collector  may  re-examine  and  equalize 
the  valuations  as  he  shall  deem  just  and  equitable,  in  case 
he  shall  be '  of  opinion  that  the  valuation  or  enumeration 
ought  to  be  increased,  he  shall  give  five  days  notice  in 
writing  to  the  party  interested,  to  appear  and  object  to  the 
same  if  he  shall  think  proper.  The  notice  may  be  left  at 
the  dwelling  house,  office,  or  place  of  business  of  the 
party. 

27.  Upon  the  expiration  of  the  time  fixed  for  hearing  and 
deciding  appeals,  each  district  collector  shall,  on  or  before 
the  1st  October,  1863,  make  out,  in  a  book  to  be  kept  for 
that  purpose,  a  correct  alphabetical  list  of  all  the  tax-payers, 


,and  of  the  enumerations,  valuation  and  tax  assessed  upon 
them  respectively,  collated  in  proper  form,  so  as  to  show  in 
proper  columns  the  separate  and  aggregate  amounts  to  be 
paid  by  each  person,  under  each  head  or  classification ;  and 
he  shall,  also,  transmit  or  deliver  to  the  State  collector  and 
to  the  commissioner  of  taxes,  copies  of  the  said  lists. 

28.  Immediately  after  the  completion  of  said  lists,  each 
district  collector  shall  give  public  notice  that  the  taxes  have 
become  payable,  and  state  the  time  and  place  within  his  dis- 
trict at  which  he  will  attend  to  receive  the  same;  said 
time  not  to  be  less  than  thirty  days  after  such  notice.  The 
notice  shall  be  given  by  advertisement  in  one-  newspaper 
published  in  the  collection  district,  If  there  be  one,  ami  if 
not,  by  being  posted  up  in  at  least  four  public  places  in  the 
district.  The  notice  will  state  that  any  person  neglecting 
to  pay  at  the  time  and  place  appointed,  shall  be  liable  to  pay 
ten  per  cent,  additional  upon  the  amount  of  tax. 

29.  When  any  person  shall  neglect  to  pay  the  tax  at  the 
time  and  place  appointed  by  the  district  collector,  such  col- 
lector shall,  in  person,  or  by  deputy,  within  twenty  days 
after  such  neglect,  make  a  demand  personally  or  at  the 
dwelling  or  usual  place  of  business  of  such  person,  for  pay- 
ment of  the  said  tax  with  the  ten  per  cent,  additional  as 
aforesaid  ;  and  if  the  same  shall  not  then  be  paid,  the  dis- 
trict collector,  or  his  deputy,  shall,  after  the  expiration  of 
ten  days  from  the  time  at  which  he  made  demand  personally, 
or  at  the  residence  or  place  of  business  of  the  party,  proceed 
to  collect  the  amount  by  distraint  and  sale  of  the  goods, 
chattels  or  effects  of  the  delinquent  in  the  manner  provided' 
by  law ;  and  if  goods,  chattels  or  effects  sufficient  to  satisfy 
the  taxes  shall  not  be  found,  the  collector  or  his  deputy  may 
proceed  to  collect  the  same  by  seizure  and  sale  of  the  real 
estate  of  such  person  in  the  manner  prescribed  by  law. 

30.  All  treasury  notes  issued  by  the  Confederate  States 
shall  be  receivable  in  payment  of  taxes. 

31.  Upon  receiving  the  tax  due  by  each  person,  the  col- 
lector shall  sign  receipts  in  duplicate,  one  to  be  delivered  to 
the  party  and  the  other  to  be  forwarded  to  the  State  collector. 
The  receipts  shall  be  prepared  in  a  book  with  marginal 
entries  of  the  amount  of  each  receipt,  so  that  the  book 
remaining  with  the  collector  shall  be  a  third  evidence  of  the 
amount  paid. 

32.  After  collections  shall  have  been  commenced,  each 
district  collector  shall,  on  the  first  day  of  each  month,  make 


10 

return  to  the  State  collector  of  all  monies  received1  by  him 
up  to  that  date,  and  of  the  persons  from  whoin  received,  and 
shall  pay  over  the  same  to  the  State  collector.  He  shall 
also  send  a  duplicate  of  said  reports  to  the  commissioner  of 
taxes. 

33.  Each  State  collector  shall  deposit  weekly  with  the 
treasurer,  or  with  such  assistant  treasurer  or  depositary  as 
may  he  designated  by  the  commissioner  of  taxes,  all  moneys 
received  during  the  preceding  week,  and  shall  make  report 
thereof  to  the  commissioner  of  taxes. 

34.  Each  State  collector  shall  keep  books,  in  which  he 
shall  charge  each  district  collector  with  the  whole  amount 

>f  taxes  mentioned  and  .set  forth  in  the  lists  required  by 
article  23,  and  shall  credit  him  with  all  payments  reported, 
and  also  with  the  amount  contained  in  the.  lists  transmitted 
to  other  collectors  for  aoieount  of  taxes  to  be  paid  in  their 
districts*.  The  commissioner  of  taxes  shall  also  ke.ep  like 
books,  and  in  all  cases  where  the  tax  payer  is  unable,  from 
insolvency,  to  pay,  the  evidence  of  such  insolvency  shall  be 
submitted  to  the  State  collector,  and  by  him  transmitted, 
with  his  observations,  to  the  commissioner  of  taxes,  who 
shall  forward  the  same  to  the  Comptroller  of  the  Treasury, 
.aid,  if  deemed  sufficient  by  said  Comptroller,  shall  be 
reported  back  to  the*  commissioner  of  taxes,  and  credit  for 
the  same  shall  be  allowed. 

35.  If  any  district  collector  shall  fail  to  pay  over  to  the 
State  collector  the  amounts  collected  by  him  within  the  time 
prescribed,  such  State  collector  shall  immediately  report  the 
delinquency  to  the  commissioner  of  taxes,  who  shall  imme- 
diately proceed  against  the  collector  and  his  sureties  for 
recovery  thereof  by  distraint  according  to  law. 

36.  Persons  having  taxes  to  pay  in  several  districts  in  the 
State  in  which  they  reside,  may  pay  the  whole  to  the  col- 
lector of  the  district  in  which  they  reside  ;  and  persons  hav- 
ing taxes  to  pay  in  several  States  may  pay  the  whole  amount 
of  .such  taxes  directly  to  the  State  collector  of  the  State  in 

■which  such  taxes  are  due.  In  every  such  case  the  State  or 
district  collector,  as  the  case  may  be,  shall  issue  duplicate 
receipts  to  such  tax  payer  for  the  amount  of  taxes  due  and 
paid  on  property  in  each  collection  district  where  the  same 
is  located,  one.  of  said  receipts  to  be  delivered  to  the  tax 
payer  and  the  other  to  the  district  collector  of  the  district 
in  which  the  property  designated  therein  is  situate. 

37.  Five  per  cent,  per  month  will  be  charged  to  all  col- 


11 

lectors  for  monies  retained  in  their  possession  beyond  the 
time. required  bj  these  instructions. 

38.  Any  tax  payer  may  pay  irrto  the  hands  of  the  treasurer 
or  any  assistant  treasurer  or  depositary,  any  sum  of  money 
not  less  than  one  hundred  dollars  in  advance  of  his  taxes, 
and  the  officer  receiving  the  money  shall  give  to  the  party 
paying  the  same  a  certificate  that  he  is  entitled  to  credit  for 
the  amount  on  account  of  his  taxes  so  paid,  with  interest 
thereon  at  five  per  cent. 

39.  The  said  certificates  shall  be  accepted  for  amount  of 
principal  and  interest  due  thereon,  by  the  tax  collector  of 
;iny  State  or  district,  in  payment  for  taxes  due  by  the  party 
named  in  such  certificate;  and  the  district  collector  shall  remit 
the  certificate  to  the  State  collector,  with  other  receipts  for 
taxes,  to  be  forwarded  by  him  to  the  commissioner  of  taxes 
m  common  with  his  other  receipts. 

40.  The  treasurer,  assistant  treasurers  and  depositaries 
shall  keep  separate  accounts  of  all  deposits  made  as  aforesaid, 
and  of  the  certificates  issued  for  the  same,  and  each  assistant 
treasurer  and  depositary  shall  report  the  same  in  his  monthly 
report  to  the  treasurer;  ami  the  treasurer's  books  shall  be 
so  kept  as  to  classify  the  certificates  among  the  States  in 
which  they  have  been  issued. 

41.  A  statement  or  bill  for  the  amount  of  the  specific  tax 
paid  by  each  tax  payer  on  occupations,  employments,  busi- 
ness and  professions,  and  also  of  the  taxes  on  gross  sales, 
incomes  and  profits,  shall  be  delivered  by  the  assessor  to  the 
district  collector,  who  shall  give  him  a  receipt  for  the  same, 
and  the  assessor  shall  file  his  receipt  with  the  State  collec- 
tor. The  money  shall  be  collected  by  the  district  collector, 
and  shall  be  paid  to  the  State  collector,  accompanied  by  the 
estimates,  statements  or  bills  delivered  by  the  assessor  to 
the  district  collector. 

•12.  The  income ,  and  moneys  of  hospitals,  asylums, 
churches,  schools  and  colleges  arc  exempt  from  taxation. 

TAX    IN    KIND. 

43.  As  scon  as  any  of  the  following  crops  grown  in  the 
Confederate  States,  during  the  year  18G3,  shall  be  made 
ready  for  market,  tc-wit : 

Sweet  potatoes. 

Irish  potatoes. 

Corn. 


12 

Wheat. 
Oats. 

Rye. 

Buckwheat. 

Rice. 

Cured  hay  and  fodder. 

Sugar. 

Molasses  made  of  cane. 

Cotton. 

Tobacco. 

Peas,  beans  and  ground  peas. 

Each  farmer  or  planter  shall  make  due  return  to  the  as- 
sessor of  his  district  of  the  entire  quantity  of  each  of  these 
articles  produced  by  him  during  the  year.  From  these  re- 
spectively, he  shall  reserve  for  his  own  use  the  following 
quantities,  to  wit :    fifty  bushels  of  sweet  potatoes  .fifty 

bushels  of  ^rl^^^^0Q^^^J^^r^t^^le^s  °^  cornA^fty 
bushels  or^l^Owenty^uffeeTsof  pfeasand  beans  together ; 
and  an  estimate  snail  be  made  by  the  assessor  of  the  quan- 
tity of  the  said  articles  remaining,  and  one-tenth  of  each 
shall  be  set  apart  for  thfr  use  of  tie  Qwifederate  States,  and 
an  estimate  shall  be  formally  made  j»d  signed  by  the  tax- 
payer and  the  assessor,  setting  forth  the  quantity  of  articles 
set  apart  as  the  said  tenth,  and  of  the  value  thereof  in  Con- 
federate currency. 

44. In  case  the  assessor  and  tax  payer  shall  disagree,  each  of 
them  shall  select  a  disinterested  freeholder  from  the  vicinage; 
if  the  tax  payer  neglects  or  refuses  to  select,  then  the  asses- 
sor shall  select  two ;  and  in  case  of  difference  of  opinion 
between  the  two,  they  may  call  in  a  third  to  settle  the  mat- 
ter in  dispute.  The  freeholders  thus  selected  shall  first  be 
sworn  by  the  assessor,'  or  any  lawful  magistrate,  faithfully 
to  discharge  their  duties,  and  shall  then  proceed  to  ascertain 
the  amount  of  the  crop  either  by  actual  weight  or  measure- 
ment, or  by  computing  the  contents  of  the  rooms  or  houses 
in  which  they  are  held  when  a  correct  computation  is  prac- 
ticable by  such  a  method.  They  shall  then  ascertain  what 
quantity  may  have  been  previously  sold  or  consumed  by  the 
producer,  whether  gathered  or  not,  and  shall  thereupon  esti- 
mate the  quantity  and  quality  of  the  whole,  and  shall  set 
apart  one- tenth  thereof  as  the  portion  to  which  the  govern- 
ment is  entitled.  *The  particulars  of  the  said  tenth  shall  be 
set  forth  and  valued  in  a  written  estimate  to  be  signed  by 
the  freeholders,  and  one  copy  thereof  shall  be  delivered  to 


13 

the  assessor,  and  another  to  the  producer.  When  the  esti- 
mate includes  molasses,  an  allowance  shall  be  made  to  the 
producer  for  the  cost  of  the  barrels  containing  the  same, 
by  deducting  their  value  from  the  government  tenth.  The 
producer  shall  deliver  the  several  articles  set  forth  in  the 
said  estimate  at  such  place  as-  may  be  indicated  to  him  by 
the  post  quartermaster,  said  place  not  to  be  more  than 
eight  miles  from  the  place  of  production  ;  and  all  cot- 
ton delivered  shall  first  be  properly  ginned  and  packed  in 
some  secure  manner,  and  all  other  articles  shall  be  delivered 
in  such  form  and  ordinary  marketable  condition  as  may  be 
usual  in  the  section  of  country  in  which  they  are  delivered  ; 
but  the  quartermaster  of  the  post  shall  furnish  to  the  pro- 
ducer such  sacks  as  are  requisite  for  the  transportation  of 
grain.  The  delivery  of  cotton  and  tobacco  may  be  made  at 
any  time  before  the  first  day  of  March  next,  but  all  other 
articles  mus^bg, deli^red  wjthin  two  months  from  the  date 
^stimatet^Tin  cale  thelarnrlr  or  plant 


of  the  estimate^fln  case  tfreTarnrer  or  planter  shall  fail  to  *» 

deliver  the  articles  named  in  the  estimate  in  good  order 

at  the  place   indicated  by   the   post   quarternwster^witj^^^^, 

/*- aJ'TL0^ PJ&ty$£ ^rom s&jLrfc1*'*  °f  tne   estimate, "^^raTSalt^e 
^<?/»tl*£4  f#\      ■  •!■    ?.     Jm^  estimate,  and  it  shall  be  returned  i^f^zl?- 
to  the  district  collector,  and  the  district  collector  shall  pro- 
ceed to  collect  the  amount  by  warrant  of  distress    and   sale 
according  to  law. 

45.  As  soon  as  any  estimate  shall  be  completed,  the  assessor 
shall  transfer  the  same  to  the  duly  authorized  post  quarter- 
master of  that  section  of  country,  and  shall  take  from  him 
a  copy  thereof  with  his  receipt  attached,  which  receipt  shall 
be  delivered  by  the  assessor  to  the  district  collector,  to  be 
filed  with  the  State  collector  in  settling  his  account ;  and  a 
copy  of  this  receipt  shall  be  furnished  by  the  chief  collector 
to  the  second  auditor  to  be  charged  against  said  quartermas- 
ter. The  post  quartermaster  receiving  the  said  estimate, 
shall  notify  the  tax  payer  at  what  place  the  articles  men- 
tioned therein  shall  be  delivered,  and  shall  collect,  receive 
and  safely  keep  the  same,  until  distributed  for  use  or  con- 
sumption according  to  the  regulations  of  the  War  Depart-  ' 
ment.  In  case  the  post  quartermaster  shall  be  unable  to 
collect  all  or  any  of  the  tax  in.  kind  specified  in. the  estimate 
he  shall  deliver  to  the  district  tax  collector  the  said  estimate, 
having  first  endorsed  thereon  any  partial  psiyment  or  delivery, 
ancy shall  take  such  collector's  receipt  for  the  same  specifying 
any  partial  payment,  and  he  shall  forward  the  same  to  the 


14 

- 

State  collector,  as  a  credit  in  the  statement  of  the  accounts 
of  said  post  quartermaster ;  and  the  district  collector  shall 
add  to  the  unpaid  portions  of  the  estimate  fifty  per  cent., 
and  shall  forthwith  proceed  to  collect  the  same  by  warrant 
of  distress  and  sale  according  to  law. 

46.  Whenever  the  articles  thus  collected  by  the  post  quar- 
termaster shall  consist  of  cotton,  wool  or  tobacco,  such  quar- 
termaster shall  notify  the  district  collector  thereof,  and  shall 
cause  the  same,  to  be  delivered  and  safely  stored  at  such 
place  as  shall  be  designated  by  the  said  collector,  and  sub- 
ject to  his  order. 

47.  Whenever  the  State  collector  shall  be  notified  by  the 
Secretary  of  the  Treasury  that  the  tax  shall  not  be  collected 
kind  in  any  district  or  locality  within  his  State,  he  shall  in 
give  notice  thereof  to  the  district  collector  or  collectors  of 
such  district  or  locality,  and  to  the  tax  payers,  and  the  value 
of  the  several  articles  as  set  forth  in  the  estimate  shall  be 
collected  in  money,  from  the  tax  payer,  by  the  district  collec- 
tors, on  the  first  day  of  January  next,  and  as  soon  thereafter 
as  practicable. 

48.  If,  on  the  1st  day  of  July,  1863,  ^.commission  merchant 
holds  in  store,  on  account  of  producers  or  any  other  person, 
corporation  or  firm,  any  of  the  articles  enumerated  in  sec- 
tion one  of  the  tax  act,  or  any  agricultural  products  of  the 
growth  or  production  of  any  year  preceding  the  year  1863, 
he  will  be  required  to  make  full  return  thereof  to  the  assessor, 
and  to  pay  the  tax  of  eight  per  centum  upon  the  value 
of  such  articles  or  products.  The  person  holding  such 
articles,  whether  as  owner,  agent,  or  factor,  will  be  required 
to  make  the  return  and  pay  the  tax.  So,  also,  every  person 
who,  as  trustee,  guardian,  tutor,  curator  or  committee,  exe- 
cutor or  administrator,  or  as  agent,  attorney  in  fact  or 
factor,  of  any  persons  or  persons,  whether  residing  in  the 
Confederate  States  or  not,  and  every  receiver  in  chancery, 
clerk,  register  or  other  officer  of  any  court,  shall  be  answer- 
able for  the  doing  of  all  such  acts,  matters  and  things  as 
shall  be  required  to  be  done  in  order  to  the  assessment  of 
the  money,  property,  products  and  income  under  their  con- 
trol, and  the  payment  of  taxes  thereon,  and  shall  be  indem- 
nified against  all  and  every  person  for  all  payments  on 
account  of  the  ta^es  in  said  act  specified,  and  shall  be  re- 
sponsible for  all  taxes  due  from  the  estates,  income,  money 
or  property  in  their  possession,  or  under  their  control. 

•    49.   You  will  be   pleased  to  communicate  the  foregoing 


15 

instructions  to  your  district  collectors  and  assessors,  so  that 
they  may  be  fully  informed  of  them  before  assessments 
commence. 

Very  respectfully. 

C.  G.  -MEMMINGER." 
Secretary  of  the  Treasury. 


ADDITIONAL  INSTRUCTION 

To  District  Collectors  and  Assessors  of  the 
War  Tax, 

In  cases  wb  re  the  wool  collected  as  a  tax  in  kind. 
in  the  hands  of  the  L*ost  Quartermaster,  shall  be  de- 
sired for  the  use  of'the  War  Department,  the  P 
Quartermaster  shall  notify  the  District  Collector 
thereof,  and  retain  the  same  subject  to  the  order  of 
the  War  Department,  and  shall  pay  the  Districl  (  ol- 

sctor  for  the  same   at  the   value  thereof,  as   sett 
in  the  previous  estimate. 


K  G,  "7   2£ 


TREASURY  DEPARTMENT,  I 

Kicri»K)ND,.  Va.,  July  20t7i  L863.    ) 

REGULATIONS  for  the  Settlement  of  accounts  for 
salaries,  commissions  and  expenses  incidental  to  the 
execution  of  the  acts  of  Congress  of  the  Confederate 
States,  for  the  laying,  assessment ,  and  collection  of 
taxes, 

SECTION    U 

STATE  COLLECTORS. 

Alrticlg  1.  The  assessment  act  of  May  1st,  I860,  provid- 
ing, by  section  2,  that  the  salaries  of  the  State  Collectors 
shall  in  no  case  be  less  than  two  thousand  nor  more  than 
three  thousand  dollars  ;  each  State  Collector  will  be  entitled 
to  a  quarterly  allowance  of  one-fourth  the  minimum  salary  ; 
the  quarter  to  commence  with  his  official  year  from  the  date 
of  his  bond,  and  at  the  expiration  of  said  official  year  the 
balance  due  him,  if  any,  by  reason  of  his  collections,  will 
be  allowed  in  a  separate  account  setting  forth  the  total 
amount  collected  and  paid  over,  the  eommisions  due  thereon 
and  the  amounts  received  by  quarter!}'  allowances. 

2.  Each  State  Collector  shall  submit  to  the  Commissioner 
of  Taxes  a  monthly  estimate  in  detail,  of  the  amount  re- 
quired to  defray  the  incidental  expenses  of  his  office,  viz  : 
office  rent,  clerk  hire,  stationery,  postage,  fuel,  lights,  travel, 
and  all  other  contingent  expenses  necessary  to  the  proper 
conduct  of  the  business  of  his  office,  upon  the  approval  of 
which  estimate  by  the  Commissioner  of  Taxes,  the  disbursing 
clerk  shall  transmit  the  amount  to  said  collector,  who  shall 


receipt  to  him  for  the  same,  in  duplicate,  one  of  which 
receipts  said  disbursing  clerk  shall  file  in  his  account 
with  the  Auditor,  who  shall  credit  him  therewith  and  charge 
the  collector  with  the  same.  The  collector  shall  apply  the 
amount,  so  transmitted,  to  the  objects  set  forth  in  said  esti- 
mate, an  account  of  'which  he  shall  keep  and  Iransmit  quar- 
terlv.  wirli  the  proper  vouchers,  to  the  disbursing  clerk,  who 
shall  make  au  administrative  examination  thereof,  as  soon  as 
received,  allowing  such  items  as  are  properly  vouched  and 
approved  by  the  Commissioner  of  Taxes,  and  shall  transmit 
the  same  to  the  Auditor  for  settlement. 

8.  Until  otherwise  ordered,  estimates  of  the  State  Collec- 
tors West  of  the  Mississippi  river  shall  be  rendered  quar- 
terly. 

sia'Tiox    ir. 

DISTRICT  COLLECTORS. 

1.  The  06th  section  of  the  assessment  act,  approved  May 
1st,  1863,  provides  "  that  the  compensation  of  District  Tax 
Collectors  shall  be  five  per  centum  on  the  first  twenty  thou- 
sand dollars  collected  and  paid  over,  and  two  and  a  half  per 
centum  on  all  sums  bej^ond  that  amount  collected  and  paid 
over  until  such  compensation  shall  attain  a  maximum  of  two 
thousand  dollars." 

The  District  Collectors  will  be  allowed  quarterly  the  com- 
missions accruing  upon  the  amount  collected  and  paid  over 
during  the  quarter,  upon  filing,  with  the  disbursing  clerk 
for  the  office  of  the  Commissioner  of  Taxes,  a  statement  of 
said  amount  collected  and  paid  over  certified  by  the  State 
Collector,  and  accompanied  by  a  certificate  of  the  deposi- 
tary, when  said  monies  shall  have  been  deposited  by  author- 
ity of  the  department  :  Provided,  That  in  no  case  shall  the 
amount  so  allowed  be  more  than  one-fourth  the  annual  max- 
imum compensation. 

2.  Accounts  of  District  Collectors  for  contingent  expenses 
actually  and  necessarily  incurred,  must  be  approved  by  the 
State  Collector  and  transmitted,  with  the. proper  vouchers  in 


duplicate,  to  the  disbursing  clerk  for  examination  and  settle- 
ment. 

section    rn. 
ASSESSORS. 

1.  The  assessment  act  of  May  1st,  1803,  by  tlie  36th  sec- 
tion, allows  the  Assessors  "  five  dollars  for  every  day  em- 
ployed  in  making  lists  and  assessments  under  this  act,  the 
number  of  days  being  certified  by  the  District  Collector,  and 
approved  by  the  State  Collector,  and  also  five  dollars  for 
every  hundred  taxable  persons  contained  in  the  list  as  com- 
pleted by  such  assessor  and  delivered  to  the  collector:  Pro- 
vided, Such  compensation  shall  not  exceed  one  thousand  dol- 
lars." 

The  Assessor  upon  the  completion  of  the  assessments,  will 
render  to  the  disbursing  clerk  his  account,  in  duplicate,  cer- 
tified by  the  District  Collector,  and  approved  by  the  State 
Collector,  setting  forth  the  number  of  days  actually  engaged 
in  making  the  assessment,  the  number  of  persons  listed,  and 
the  amount  of  incidental  expenses,  in  detail,  with  the  proper 
vouchers,  to  which  he  was  subjected  in  the  performance  of 
i i is  duty. 

SECTION    IV. 

1.  All  accounts,  other  than  those  embraced  in  article  2,  of 
section  1,  of  these  regulations,  shall  be  transmitted  to  the  dis- 
bursing clerk  for  the  office  of  Commissioner  of  Taxes  for 
settlement,  who  shall,  upon  the  approval  thereof  by  the 
Commissioner  of  Taxes,  pay  the  same  and  render  his  account 
quarterly  to  the  First  Auditor  for  settlement. 

2.  In  all  cases  where  claims  have  been  transferred  or  as- 
signed, a  power  of  attorney  must  accompany  the  account,  or, 
if  the  account  be  for  the  services  of  au  officer  deceased,  it 
must  be  accompanied  by  a  duly  certified  copy  of  the  letters 
of  administration  to  be  filed  therewith, 

C.  G.  MEMMINGEli, 
Secretary  of  the  Treasury. 


INSTRUCTION'S 


CONFEDEKATE    TAX    OFFICERS, 

EXPLAINING  THE  FORMS   TO  BE   i  SKD   IN  THE  AS- 
SESSMENT AND   COLLECTION  OF   TAXES  ♦ 


Office  of  Cohmissioxie  of  TaxkSj  I 
Kichmond,  July  1A,  1863       i 
The  forms  already  pr  placed  in  the 

hands  o*  State  Collectors 
1  under  the  1st,  ( 

.   and  to   the  taxes  in   kin    . 
i  il.     For  rs  adapted  I 

which  fall  due  at  a  later 
;  •     ent  year,  or  in  the 

fill  be  prepared  and   di 
ime,  with  an  explanatory   circular 
any  them 

1.  The  lirst  f  rm  'o  be  exp'ained 

nle  of  articles  an  : 

■    ,     .  tO 

ice?  upon   sales  or  re 

ii  . 
-   or   i   ■    ■ 
:    t  i    the    mind    a 
er  every  article  or  ol 
n.av  be 

;  with  i  ef«  rfei 
ther«  in,  wliicb  is  to  h    i  ei  d   to  I 
,  he  is  to  be 
■    o'th 

. 

return   t>   th  For  example,  if   <he 

answers  in  the  affirmative  to  t! 
ogatory,   one  of  the  fo  -   No.] 

will  be  produced.    If  to  the 

the  third. 
The  Schedule,  it  will  thus  b 

nary,  sifting  pi  ocess,  whereby 
and   char  >oti  r  ol  I 
th   n  T 
The  Schedule,  however,  i>  to  be  - 

together  and  in  their  io 
turn  of  'he  pei s  Qg  in  them. 

2.  Fawns  of  Lists  Nos.  1,  -J  and  .",  embrace 
such  .  axables  as  aie  contained  in  the  Schedule, 
and   rre  referred  to  on  the  left  hand  margin,  as 

id.  For  instance,  if  a  tax  p 
liable  under  the  1st  division  of  the  Schedule, 
List  No.  1  is  used  wiih  which  to  make  his  re- 
turn, and  so  on  through.  If  he  is  liable  under 
all  three  of  the  Divisions,  it  will  require  three, 
Lists,  Xos.  1,  '2  and  3.  to  make  his  return,  which 
will  be  accompanied  bv  the  Schedule,  answered, 
sworn  to,  and  subscribed  by  the  tax-payer. 


3.  No.  ■'  is  the  form  of  estimate  of  r.gricultu- 
ral  products  under  Sec  11,  where  the  i  Si 

and  tax  ii  lyer  i  HA  agree,  a:id  No.  5  will  be  used 
bv  tin    '  a  case  the  assessor  and  tax- 

payer "ee. 

4.  The  neit  in  order,  is  the  form  of  Registry. 
It  will  he  seen  at  the  foot  ;>c  the  form,  in 

that  earli  District  Collector  is  required  to  keep 

ole  book  fr;  h  siness, 

&c.    If  registration   should  commence  before 

such  book  can  be  procured,  the  Collectors  must 

;  ary  expedient  for  making  the 

r   c  f   a 

Euilie  i  'litis,  or  any   other 

ha!  may  sii|  .  and  thrt  will  an- 

'cured.     It 

Oi-tjir! 
hey  haven* 

■ 

:  m,  and    t;  • 
I 
'1    ot   all  lii  i' 
- 
leach  disl  iirt d  to  ke 

■ 

:  of  sup 
quarterly   r 

ced  in 
mentioned. 

thompso: 

;  irnissiorer  ■ 

Treasury  Department,         / 
July  II,  1563.      )" 

made 
in  the  Ei 

contained  in  Artic!e44,  which 

i  ite,  and  to  proceed  to  eolitet 

■  odifi  d  at  simply 
to  decMre  the  li  ibility  of  the  firmer  cr  | 

ver  within  two  m<  uths. 
The  niing  i  .'-eofdeliv 

longs  to  the  Quartermaster;  and  it  is  only  when 
default  has  been  made  and  the  estimate  is  re- 
turned by  the  Quartermaster  to  the  Collector, 

e  latter  can  proceed.     Upor  such   i 
being  made  the  Collector  shall,  after  giving  no- 
the  party,  proceed  to  cr  llect  the  amount 
bv  warrant   of  Distress  and 'sale   according  to 
the  K  filiations.  C.  G.  MEMMIXGER, 

Secretary  of  Treasury. 


Circular  in  reference  to  the  Endorsement  of  Credits 
under  section  44  of  the  Assessment  Act, 


i 


>f  Commissioner  of  Taxes, 
A'.'jusiSth.  1363. 

Multifarious  opinions   being  entertained  am  »ng  tax  officers  with 
reference  to  the  true  intent  and  meaning  of  a  :  of  the  as 

men t  act,  the  following  instructions  are  issued,  and  will  be 
and  pursued  by  all  tax  officers: 

1.  Section  44  of  said  act  assumes  that  ever--  credit  shall  be  as 
at  its  value  in  Confederate  Treasury  Notes.     I:  is  also  presumed 
every  holder  of  a  credit  is  willing  to  receive  payment  of  the  amoun: 
it  represents,  in  Confederate  notes,  until  the  contrary  appears.     If  th  • 
contrary  should  be  made  apparent  to  the  ass 

evidence  on  Irie  face  of  the  credit,  or  from   satis  evidence  thai 

the  holders  values  it  at  a  higher  rate,  or  has 

federate  notes,  then  it  shall  be  valued  accordingly,  unless  the  i 

will  endorse  his  willingness  to  receive  payment  thereof  in  Come  lerate 

notes. 

2.  If,  therefore,  upon  the  face  of  a  credit,  or  from  its  peculiar  char- 
acter, there  is  evidence  before  the  assessor  thai  i<  is  worth  a  premiub 
in  Confederate  notes,  or  that  the  holder  values  it  at  a  higher  rate,  o 
has  refused  payment  in  Confederate  notes,  then  it  should  be  value; 
ajad  taxed  as  payable  in  coin,  and  to  entitle  the  holder  to  a  reduction 
of  such  valuation,  he  must  first  make  the  endorsement  required  b\ 
section  44. 

^       THOMPSON   ALLAN, 

Commisswner  of  laxes. 


• 


T^' 


7>0 


I 


Office  of  Commissioner  of  Taxes,  ) 

Treasury  Department,      >  * 

Richmond,  July  23,   1863.         ) 

It  having  become  manifest  that  the  time  al- 
lowed by  the  Tax  Act,  «*ithin  which  persona  un- 
der section  5  were  required  to  register  and  pay 
taxes  due,  was  insufficient,  the  same  was  ex- 
tended by  a  regulation  of  the  6th  July,  1363,  to 
the  1st  of  August  following. 

It  is  now  apparent  that  further  extension  will 
be  required,  and  in  accordance  with  the  powers 
-ranted  by  section  35  of  the  Assessment  Act,  and 
JjyflSa'  with  the  authority  of  the  Secretary  ot 
the  Treasury,  the  following  regulations  are  es- 
tablished for  the  Government  and  guidance  of 
all  Tax  officers : 

1.  In  lieu  of  Article  1')  of  the  Instructions  of 
the  15th  May,  1S63,  immediately  after  he  is  qual- 
ified and  prepared  to  make  the  registry  and  re- 
ceive the  taxes  due,  each  District  Collector  of  is 
hereby  directed  to  give  public  notice  requiring 
the  persons  mentioned  in  the  5th  section  of  the 

Vet  of  April  24,  18  !3,  and  set  forth  in  arti- 
of  siid  Instruction},   to   attend  at  such 
s  as  he  may  appoint,  and    within   the  time 
nil  prescribe— which  time  shall  not  exceed 
thitty,  nor  be  less   than    fifteen  days  from    the 
of  such  public  notice — or  at  the  time  of  be- 
ginning business,  and  register  in  the  form  pre- 
scribed by    ihe   Commissioned  of  Taxes   a  true 
fajBcount  of  the  name  and  residence  of  each  per- 
son,   firm    or    corporation  engaged    or    inter- 
fcated  in  the  business,  with  a  statement  of  the 
Rime  for  which,  and  the  place  and   manner  in 
Sfcrfrich,  the  same  is  to  be  conducted,  and  such 
JJbther  facts  as  may  be  requisite  to  ascertain  the 
Hpant  of  tax  upon  such  business  for  the  past 
or  future,  according  to  the  provisions  of  said 
B£t.     A  like  extension  is  also  granted  for  the 
execution  of  the  duties  required  in  Art'cles  11 
and  Id  of  said  Instructions,  the  returns  and  pay- 
ments, nevertheless  to  have  relation  to  the  1st 
'of  July  preceding. 

2.  In  cases  when  it  is  found  impracticable  to 
perfSrm  the  duties  required  in  Articles  24  aud 
27  respectively,  on  or  before  the  1st  of  Septem- 
tember  and  the  1st  of  November  next,  the  peri- 
od of  extension  allowed  in  each  case  by  the  Re- 
gulation of  July  6th,  1863,  the  officers  will  pro- 
ceed to  perform  them  as  soon  thereafter  as  pos- 
sible, and  report  the  cause  of  delay  to  the  Com-  ♦ 
missioner  of  Taxes.  ^ 

THOMPSON  ALLAN, 
Commissioner  of  Taxes. 
.^Approved  : 

C.  G.  MEMMINGER,  .    . 

Secretary  of  the  Treasury. 


N' 


Ort-IL-K    <>F    (  OMMIS8IONKR    OF   TAXES,  i 

KicbmOTflPnvigi^t  ■)■}■.  1S<53.      )' 
OTICK  TO  T  i-R^. 

AND  TO  ALL  INTERESTS'' 


In  the  synopsis  of  decisions  pubMshed  by  au- 
thority'ot  the  Secret  try  of  the  Treasury,  and 
circulated  in  hmd  bills,  a  typographical  error 
occurs  uader  the  head  of  '"Lis  illers"  of  fruit 
for  ninety  days  or  less.  Thus,  it  is  stated  thst 
they  pay  only  §50  specific  tax,  ^vfiere^s  the  law 
requires  them  to  p^v  $60,  a-  il  it  should  hive 
been  so  printed.  a\'  tax  oflrcers  are  required  to 
observe  this  correction. 

THOMPSON  ALLAN. 

au-i  -i :  '  Go  of  Ta 


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Hollinger  Corp. 
pH8.5 


